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the amplitude of each sample is exactly at the same position with the 16 bit wave you don't loose anything.the fact is that if you record direct in 24 bit this way you can have every of the 16,777,216 value and for the case of a conversion 16 bit to 24 bit each amplitude is a 256 step so you will have 16bit->24bit amplitude : 0=0 1=256 2=512 etc. Examples of bit depth include Compact Disc Digital Audio, which uses 16 bits per sample, and DVD-Audio and Blu-ray Disc which can support up to 24 bits per. bit-depth Share Improve this question Follow asked Jun 30 14 at 2:11 Just Kidding Just Kidding 123 1 1 silver badge 4 4 bronze badges 2. So do a simple test: take a 16-bit wave and convert it to 24-bit after open the 24-bit in a Wave editor and you will notice that the amplitude of each sample of the 24 bit wave is not extrapolate or whatever. In the case of 24-bit recording, you’d have a maximum of 16,777,216 values to choose from, and with 16-bit the wave would still have 65536 possible discrete amplitude values that could be used to represent it.