Hi I have recently started recording at 88hz and am thrilled with the results. So much so that I want to go higher. Where to next should I stick to the math and go up to the next multiple and if so what will be the result on my CPU. I no longer have any concern as it pertains to storage so the only real issue is Computer load.
Hi,
What hardware are you using and at what sample rate is it capable of recording? If you’re running Mac with 8 gig RAM, you should be in good shape as far as CPU. (Nobody can tell you exactly whether or not you’ll overload, so in this case a good test recording will be your best option. 
) However, I just want to remark that the highest sample rate that I know possible to record at, with the best of hardware is 192khz. And more than likely you won’t be astonished by the difference in quality, as most ears can hardly tell the difference between 48 and 96 khz.
Bane 
Recording at 88.2KHz or 96KHz will half the processing power you have at your disposal. Depending on how big your projects are, and the power of your system, that could be a deal breaker. If your projects are simple enough, and with a modern system, it shouldn’t be a problem though. Going higher than this will give you absolutely nothing, except for less processing power and bigger files. Actually, I find 44.1KHz and 48KHz to be more than enough for most situations. But then again, I have good converters so I notice no difference with higher sample rates
Take care!
Going higher than 88.2 or 96 kHz is mathematical nonsense. Good for the marketing boys who need to sell their new hardware, but meaningless in real life. In many cases resulting in even lesser quality than 88.2 or 96.
Luck, Arjan