ONE for Mac (first generation) offers a choice of two sample rates, 44.1kHz or 48kHz. So, what’s the best sample rate to record your project at? It’s a good idea to avoid unecessary sample rate conversion stages, so the answer is determined by the sample rate of media on which you plan to distribute your recording. If the final distirbution media is CD, record at 44.1kHz. If the media is video or TV, most often 48 kHz is the best choice. If you’re part of a larger production chain, and aren’t sure, ask whomever is responsible for assembling the final product - they’ll undoubtedly appreciate the forethought. ONE for iPad & Mac (second generation) offers a choice of four sample rates: 44.1kHz, 48 kHz, 88.2kHz or 96kHz.