[marksg]

Here is a calculator online : http://www.theaudioarchive.com/TAA_R..._File_Size.htm

You can punch in any # of bits and sample rate you choose. Even 12/32 still has a bitrate of 768. A Wav file with a bitrate of 192 Kbps would be 12 bit / 8 Khz. Doubt if your Tascam can even be set for that.

I also forgot that 16/48 is the standard for DAT. FYI