Yes, the Audiowerk2 can record and play back with a sample rate of 48 kHz but only when recording digitally via the S/PDIF input. A digital signal with 48 kHz sampling rate must be present at the input, and Logic Audio Composer must be switched to 48 kHz. Also during playback, a digital 48 kHz signal must be present at the input. Internally, the Audiowerk~2 always runs at 44,1 kHz.