I record at 44.1/24-bit, I let iTunes convert the wavs into 44.1/16-bit for burning to a CD, but anything I put on the net is either 44.1/24 if it's short enough to keep it a wav or 192kbps mp3 if it's a long file. I agree with Lasse that unless you are going to be doing audio for DVD there is no reason to work in 48. Moonlapse, I'm with you man, I've heard from different circles so many opinions about the whole 44.1vs.48vs.88.2vs.96vs.etc. regarding which is honestly better. Some say the higher the better, some say it won't matter if it's going to be 44.1 in the end anyway - there's really not a solid authority about what is going on with different rates unfortunately. I just know that until I hear something for sure that there is a definite advantage over 44.1/24, I won't be worrying about it.
~006