In digital audio, 44,100 Hz is a common sampling frequency. Analog audio is often recorded by sampling it 44,100 times per second, and then these samples are used to reconstruct the audio signal when playing it back.

Digital audio is a representation of sound recorded in, or converted into, digital form. In digital audio, the sound wave of the audio signal is typically encoded as numerical samples in a continuous sequence. For example, in CD audio, samples are taken 44,100 times per second, each with 16-bit sample depth. Digital audio is also the name for the entire technology of sound recording and reproduction using audio signals that have been encoded in digital form. Following significant advances in digital audio technology during the 1970s and 1980s, it gradually replaced analog audio technology in many areas of audio engineering, record production and telecommunications in the 1990s and 2000s.