Standard audio CDs are 16-bit/44.1kHz. A 24-bit file, however, contains 256 times the amplitude resolution of a 16-bit file. In practical terms, this means a noise floor so low it is virtually silent. When you listen to James Taylor’s breathing between verses on "Fire and Rain" in 24-bit FLAC, you hear the room around him—not the hiss of tape degradation or digital truncation.