If the sampling is too low, then changes in the sound which occur between each measurement will not be measured. Because higher audio frequencies are defined by oscillating more rapidly, this means that lower sampling rates can store only lower frequencies. Therefore, the faster the measurements are taken, the more accurate the recording will be, and thus the higher the quality of sound that can be recorded. Of course, at high sample rates, because there are many more measurements taken, the resulting size of the file (containing the audio data) can be large.
As should be familiar to CPC users with a little technical knowledge, a sample that uses 8-bits for storage can represent 256 distinct amplitude levels, and a sample which uses 16-bits for storage can describe 65536 distinct amplitude levels. The higher the number of bits used by each sample for storage, the larger the range of distinct amplitude levels that can be represented. Therefore, the higher the number of bits used by each sample for storage, the higher the quality of sound that can be recorded. Moreover, the number of bits is directly related to the dynamic range of the resulting signal; that is, how much of a difference there is between the quietest and loudest sounds that it can represent. 16-bit signals provide a nominal 96 dB of dynamic range. All of that sound theory is, of course, irrelevant to the CPC as it only gets 1-bit of information out of the tape signal level.
===What settings should you use?===