This article is from the rec.audio.* FAQ, by with numerous contributions by Bob Neidorff others.
DAT (Digital Audio Tape) is currently the standard professional
digital format for 2-track digital recording. DAT had a
short-lived consumer presence, but never "made it". As digital
recorders have no tolerance for clipping, using a DAT recorder
takes a slightly different knack. The results can be worth it,
however, as DAT format offers the same resolution and dynamic
range as CDs. DATs record for up to 3 hours on a tape, and can
run at three different sampling rates: 32 kHz, 44.1 kHz
(for CD), and 48 kHz (the DAT standard). Longplay mode cuts
frequency response to 14kHz but adds even more recording time.
 
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