The sampling rate refers to the number of samples taken from a continuous signal per second, measured in Hertz (Hz). It determines how accurately a digital representation can capture the original analog signal. For example, a sampling rate of 44.1 kHz means that 44,100 samples are taken every second, which is commonly used in audio formats like CDs. Higher sampling rates can lead to better sound quality and more detail in the recorded signal. However, they also require more storage space and processing power. Common sampling rates include 48 kHz for video production and 96 kHz for high-resolution audio.