103
The new Sony Walkman costs more than you think, here's why
(www.slashgear.com)
This is a most excellent place for technology news and articles.
I think this article covers it more succinctly https://en.wikipedia.org/wiki/Nyquist%E2%80%93Shannon_sampling_theorem
edit:
also relevant: https://en.wikipedia.org/wiki/Delta-sigma_modulation#