Sony PCM-D10 Help Manual page 132

Sampling frequency is a value that represents how many times an analog signal is converted into a digital signal (A/D conversion) per
second. The larger the sampling frequency value, the better the sound quality, but it also increases the volume of data. The sound quality
of 44.1 kHz is equivalent to that of a CD, 48 kHz is equivalent to that of a DAT, and 96 kHz is equivalent to DVD Audio.
Quantifying bit number is a value that represents the volume of data for 1 second of audio. The larger the bit number, the larger the
volume of data and the better the sound quality.
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