I forgot to add that I ran tests using ECHO's utility "the echo reporter" Here are the results for my audio drive. At 24-bit / 44.1 echo reports Playback of 41 tracks while Recording 2. At the same setting bit and sample rate it also reports Playback of 33 while Recording 24. At 24-bit / 48.0 echo reports Playback of 38 tracks while Recording 2. Also at the same setting bit and sample rate it also reports Playback of 29 while Recording 24. Regards. J.H