The sample rate is the number of samples of a sound taken per second to represent it digitally. The higher the sample rate, the more accurate the digital representation. Sample rates are measured in hertz (Hz) or kilohertz (kHz). Common sample rates for digital music and audio in videos range from 44.1 kHz to 192 kHz, with 44.1 kHz used for compact discs and 48 kHz for most digital video formats. Higher sample rates like 96 kHz and 192 kHz provide higher quality representation for professional music recording and mastering.

2. It's the number of times per second that the sound level is
sampled.

3.  In developing an audio sound for computers or
telecommunication, the sample rate is the number of
samples of a sound that are taken per second to represent
the event digitally.
 The more samples taken per second, the more accurate
the digital representation of the sound can be.

4. Sampling rate is indicated as hertz (Hz).
- Hertz = cycle per unit
- In the case of music, Data captures per second
 Audio discs features sampling rates in the terms of thousands of
hertz.
-For digital music, hertz denoted as kilohertz (kHz)
-Most common sample rates are 44.1 kHz to 192 kHz
-Standard compact discs (CDDA format) = 44.1 kHz
-Standard for audio for video = 48 kHz

5. 8 kHz-22.225 kHz
These lower sample rates are used strictly for multimedia files.
32 kHz
32 kHz is generally used with 12-bit audio on DV.
44.1 kHz
This sample rate is used for music CDs and some DAT
recorders.
48 kHz
Almost all digital video formats use this sample rate.
88.2 kHz
A multiple of 44.1 kHz. This is useful for high-resolution audio
that needs to be compatible with 44.1 kHz. For example, if you
eventually plan to burn an audio CD, this sample rate is a good
choice.
96 kHz
A multiple of 48 kHz. This is becoming the professional standard
for audio post-production and music recording.
192 kHz
A multiple of 48 and 96 kHz, this is a very high-resolution
sample rate used mostly for professional music recording and
mastering.