The majority at this site still record at 44.1k or 48k (someone starts a poll every 6 months on that it seems). Consensus as I understand per many threads here is that with great modern converters 44.1k or 48k is all you will need (there are great old converters at 44.1k / 48k). Some converters will sound better at 88.1k or 96k. 192k is for marketing purposes (my amp goes to 11). I think Lavry basically said 60k was the optimal sampling rate with computers which several others agree with, but given the standards in place I doubt we will ever see that come into play. I remember in the very first days of this stuff Sony thought that 50k was the optimal number so 48k was not much of a compromise. Given the Alge brothers are still mixing with Sony 3348's which only do 44.1k / 48k there is no shame with those sample rates or good old units despite what the marketer's want you to feel to push you into buying something new (the Alge's also feel that digital tape is the best LONG TERM storage medium to recall tracks decades in the future). If you already have converters then do some testing (hopefully with a friend so you can eliminate some expectation bias while listening) and see what works best for you. If this is about what converter to buy, look at what interface you want first as that will limit your converter choices, then read up here on your workable choices with that interface and other's experiences with them.