FLAC accepts a couple of integer parameters:

• PCM bit resolution (4 - 32 bits)
• Sampling rate (1 Hz - 655,350 Hz)
• Channels (1 - 8)

All parameters ultimately affect bit rate (in kbps).

The difference between 16-bit and 24-bit FLAC lies in the PCM bit resolution.

The Pulse-code modulation (PCM) is used to digitally represent the analog audio signal.

See also: PCM # Modulation - Wikipedia

FLAC accepts a couple of integer parameters:

• PCM bit resolution (4 - 32 bits)
• Sampling rate (1 Hz - 655,350 Hz)
• Channels (1 - 8)

All parameters ultimately affect bit rate (in kbps).

The difference between 16-bit and 24-bit FLAC lies in the PCM bit resolution.

The Pulse-code modulation (PCM) is used to digitally represent the audio signal, which is analog.

See also:

• PCM # Modulation - Wikipedia

• Digitizing # Process - Wikipedia