As long as the intent is NOT DVD, then, absolutely, use any bit depth and sample rate. No algorithm to resample is perfect, is all I suggest, as well as to avoid same whenever possible. From my point of view, addressing analog delivery, which is the case sub 48KHz, is counterproductive. To 'change' later is to impair audio quality, but there is certainly room to maneuver... It goes to the end user, when your video "goes home."... will the subtle differences, or even errors, in resampling digital audio be apparent to the layman? Even with a great home theater? Probably not. We have resampled a ton of 44 KHz audio from music libraries to 48KHZ, gone to DVD as well as VHS with them, and nary a soul has ever complained. Audio purists, on the other hand, rip out their hair over this. So do the music library producers, who often swear by their 44.1 KHz CDR delivery. In the end, based on the continued acceptance of declining quality of the broadcast medium (note the "100% Digital Quality" remarks on Direct TV commercials and then look at the artifacts within their highly compressed signal) it will remain true that content, not technology, rules in the end. When we score a project, we just use 48Khz for everything: music recording, ADR, foley, etc. because we are primarily headed toward DVD release with independent stuff, even industrial video. Keeping things simple is easy to do. As to audio solutions in production: One of the problems with all Sony camcorders, from the PD150 on down, is that none are really regarded highly for their audio, meaning doing good ol' double system sound - separate video and audio, is a solution. Drifting from sync is not the problem it used to be when shooting film in the early days of digital audio. Things have worked out nicely since that time, and in DVCAM/DV, syncing DAT audio, for example, works quite well, even when not resolving the two devices to the same reference. "Wild" audio is much less so in the age of digital everything. Just get a film style slate with clapper, maybe even a timecode version - it helps in editing later on, anyway. Double system also means you can have complete control over the audio portion of a show. It requires good working habits, but the end result can be a richer sonic experience during both the edit and the audio mix. Richard Brown