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In page DV (video format):

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Audio can be stored in either of two forms: 16-bit Linear PCM stereo at 48 kHz sampling rate (768 kbit/s per channel, 1.5 Mbit/s stereo), or four nonlinear 12-bit PCM channels at 32 kHz sampling rate (384 kbit/s per channel, 1.5 Mbit/s for four channels). In addition, the DV specification also supports 16-bit audio at 44.1 kHz (706 kbit/s per channel, 1.4 Mbit/s stereo), the same sampling rate used for CD audio.[5] In practice, the 48 kHz stereo mode is used almost exclusively.[citation needed]