It's important to note that the sample rate and bit depth represent the amplitude measured in a digital audio signal. Digital audio is very similar to motion pictures. Films contain a series of continuous still images, while digital audio contains a series of instantaneous samples representing the sound created. The higher the sample rate the more accurate the sound becomes. The higher the FPS (frames per second) in film, the more accurate the film is. Sample rate is measured the same way a sound wave is, using hertz. 44,100khz - 192,000khz represents the number of frequency samples of amplitude taken per second. Bit depth represent the resolution of sound, just like the pixels in a digital image. Its measured using the binary number system. The more bits, the wider possible range of numbers expressed exponentially.