Just in the last couple of weeks, my post house received a 35mm high-budgeted commercial for dailies, with the sound recorded at 96kHz (24-bit). My eyebrows were raised by this. Internally, our plant is 100% 48kHz AES/EBU digital audio: the router, every DA, every VTR, every server, every Avid, and every mixing console in the building is only capable of handling 48kHz. Technically, the Fostex DV-40s and 824s we use can play back 96k, but I'm not sure there's a point to it. (We do have one or