The operation and storage in the computer can only be binary digits such as 10101011, for the original audio signal in nature is analog signal, the following 1kHz audio signal, if you want to convert to digital audio signal, you need to sample,

    We usually use a frequency of 44.1kHz for sampling,In a waveform such as this, it means that every 1s, we will evenly distribute 44,100 voltage signal reads to the waveform.

Why 44.1kHz?
    The frequency range of the sound that the human ear can hear is between 20Hz and 20kHz, according to Nyquist's theorem (sampling rate ≥2 times the maximum frequency of the sound signal to reconstruct the signal) we can use 40kHz to reconstruct the signal that the human ear can hear. but When Sony introduced the CD audio storage disc in 1978, it used a sampling frequency of 44.1kHz.

        PAL sampling rate =245*60*3=44100

    As late as 1995, we can also see Philips and Sony agree on the DVD format, CD originally used for audio storage, and DVD can store video in addition to audio storage

In summary, why 44.1kHz:
    Reason 1: To cover the hearing range of the human ear 20-20kHz frequency;
    Reason 2: In order to be compatible with TV PAL, NTSC standard sampling rate.