Samsung LNT4669F Training Manual page 152

What is HDMI? Attachment
Audio Sample Rates and Support Requirements
If an HDMI Source supports audio transmission across any output, then it
shall support HDMI audio transmission. If an HDMI Source supports any
HDMI audio transmission, then it shall support 2 channel L-PCM using an
IEC 60958 Subpacket structure, with either 32kHz, 44.1kHz or 48kHz
sampling rate and a sample size of 16 bits or more.
An HDMI Source is permitted to transmit L-PCM or encoded audio data at
sample rates of 32kHz, 44.1kHz, 48kHz, 88.2kHz, 96kHz, 176.4kHz and
192kHz using either IEC 60958 format or IEC 61937 format. If an HDMI
Sink supports audio reception across any input, then it shall support
audio reception from all HDMI inputs.
Basic Audio. is defined as two channel L-PCM audio at sample rates of
32kHz, 44.1kHz, or 48kHz, with a sample size of at least 16 bits. For
EIA/CEA-861B references to DTV devices, .Basic Audio. is defined as two
channel L-PCM audio at sample rates of 32kHz, 44.1kHz, and 48kHz.
There is no sample size usage restriction for DTV devices. An HDMI Sink
may optionally accept audio at sample rates of 88.2kHz, 96kHz, 176.4kHz
and/or 192kHz using either IEC 60958 format or IEC 61937 format, and
should indicate these capabilities in the E-EDID data structure.