Also a bit more info I found on sampling rates (also wikipedia):
In digital audio, common sampling rates are:
8,000 Hz - telephone, adequate for human speech
11,025 Hz
22,050 Hz - radio
32,000 Hz - miniDV digital video camcorder
44,100 Hz - audio CD, also most commonly used with MPEG-1 audio (VCD, SVCD, MP3)
47,250 Hz - world's first commercial PCM sound recorder by Nippon Columbia (Denon)
48,000 Hz - digital sound used for digital TV, DVD, DAT, films and professional audio
50,000 Hz - first commercial digital audio recorders from the late 70's from 3M and Soundstream
50,400 Hz - sampling rate used by the Mitsubishi X-80 digital audio recorder
96,000 or 192,400 Hz - DVD-Audio, some LPCM DVD tracks, BD-ROM (Blu-ray Disc) audio tracks, and HD-DVD (High-Definition DVD) audio tracks
2.8224 MHz - SACD, 1-bit sigma-delta modulation process known as Direct Stream Digital, co-developed by Sony and Philips
The S/PDIF specs says allows it to support different sampling rates but I have no idea if each implementation can support all of them.
