one thing about 48khz sample rate with FLAC format is that you can analyze your apodization better. the 44khz sounds a little flat and had a certain type of signature that makes it a little unclear on the analyzing parts. also with 48khz you get a better quality that just makes it over the top of 44khz with a surprising feel. when i have been using my new cd drive for my cd copying i noticed using 48khz for converting over cd copy that the listening over the result can get a pressing session for analyzing due to the signal expansion. even the amp hardware for my sony accepts the 48khz sample rate better than the 44khz. the signal expansion lets the amp flow much more freely in the acoustics and you can defintely tell the power to the amp gives increasing attention with 48khz sample rate. remember one thing when you analyze or listen to your files with fre:ac converter, turn the vorbis comment off in the tag settings. you just wont get a clear picture or have a good listening experience with the vorbis comment on.