What is considered to be a high bit rate in a WAV file?

Unlike MP3 and WMA files, WAV files are not compressed, so they are not rated by bit rate (Mb/s). They are rated by sample rate, in samples per second. A high sample rate would be 96 kHz or 192 kHz. CDs have a sample rate of 44.1 kHz. In uncompressed audio, there is also the matter of bit depth, or resolution of the recording. CDs are 16-bit, but WAV files can be 24-bit or 32-bit.