Sample rate, also known as sampling rate, is another important parameter that describes digital audio. It refers to the number of samples of an analog audio signal that are taken per second to create a digital representation of the signal. The sample rate is usually expressed in Hertz (Hz), and common values are 44.1 kHz, 48 kHz, and 96 kHz. The higher the sample rate, the more accurately the digital representation can capture the nuances of the original analog signal. For example, a sample rate of 44.1 kHz means that the analog audio signal is sampled 44,100 times per second, while a sample rate of 96 kHz means that the analog audio signal is sampled 96,000 times per second. A higher sample rate can provide a greater frequency response and better fidelity to the original sound