"Bits per sample" conversion

By default, Audacity automatically converts audio on import to “32-bit float” format. This has several benefits:

  1. Audacity uses 32-bit float internally, so working in 32-bit float avoids unnecessary conversions.

  2. 32-bit float is able to go over 0 dB, so it eliminates the risk of clipping while working on a project (though you do have to ensure that the audio does not exceed 0 dB before you export).

  3. Modern computers are generally a bit more efficient when working with 32-bit float rather than 16-bit integer.

  4. During processing, 32-bit float is much more precise than 16-bit.

In short: Work in 32-bit float, Export in whatever format you need.