Wikipedia:  Digital Audio
"Digital audio uses digital signals for sound reproduction. This includes analog-to-digital conversion, digital-to-analog conversion, storage, and transmission. 

Digital audio has emerged because of its usefulness in the recording, manipulation, mass-production, and distribution of sound. Modern distribution of music across the internet through on-line stores depends on digital recording and digital compression algorithms. Distribution of audio as data files rather than as physical objects has significantly reduced costs of distribution." 

MXPLAY 1.1.6 Beta
MXPLAY provides the best freeware desktop music experience - it is the only player that renders 
music in a 3D audiospace, providing a rich, immersive "live" audio experience (especially with headphones).
It supports all the popular file types (MP3, AAC, OGG, WMA, FLAC, ALAC) and also allows users to 
mashup their music with videos from the web (YouTube, myspace, Google). MXPLAY currently has plug-ins for Last.fm, MP3tunes and Nintendo WiiMote.

Home Recording.com

"The knowledge center for anyone interested in recording and mixing their own music CDs and MP3s in their own home recording studio,  ...or garage or basement. You might want to do it yourself to save money, have more artistic control, or to learn the music business."

FutureRhythm
"Do you dream of being a producer or engineer but aren't sure about the commitment or cost of a traditional university or recording school? Here at Future Rhythm, our training programs are specifically designed to teach you the skills you need in a matter of months not years, offering all the training you need to jump-start your career in music or audio post production"

SpectrumAudio.com
Professional Audio Equipment  |  "Looking for the best professional audio equipment, gear, home theatre systems or musical instruments? Spectrumaudio.com offers a large assortment of quality pro audio gear and much more"   recording  |  computer audio  |  guitar   |  bass  |  keyboards  |  drums  |  live sound  |  dj + mix  |  video  |   lighting  |  books & video  |  accessories  |  resources  |

MusicPrep
RPM Seattle links to music resources & production, musicians, audio, recording, audio production and recording, festivals, facilities

EnjoyTheMusic.com
"Audiophile Equipment & Music Reviews   -   Your Resource For High-End Audio Reviews"

MacMusic.org
"Everything you should know about Mac and Music. The latest news"  |  Software  |  Articles  |  Classifieds  |  Links  |

Mashable.com
"Online Music: 90+ Essential Music and Audio Websites"  |  "Online music has always been popular, and now social networks, peer recommendations and personalized radio stations are helping fans find bands faster than ever before. Here are more than 90 sites for musicians, fans, and everyone who enjoys music."  |

Music Software - Computer Music Resources - Shareware Music Machine
"Your music software download and computer music resource site with a huge ... SEARCH ALL SOFTWARE ON SMM. music instruments audio gear"



FlexiMusic.com
"FlexiMusic Audio Editor, Wave/MP3 Editor, Composer, Generator Software"  |

DigitalAudioInc
What's New?  |  Deal Locator  |  Amplifiers  |  Processors  |  Drivers  |  Component Sets  |  Full Range 
Speakers  |  Enclosures  |

digitalmedia.oreilly.com -- Audio
"The O'Reilly Digital Media site features news, articles, tutorials, portfolios, ... Audio > Features. Digital Media Insider Podcast 25"  |

EarLevel.com
Digital Audio: Theory and Reality  |  Oversampling  |  Dither  |  Jitter  |  Aliasing  |  Phase  |  The Fourier Series (Java)  |  The FFT  |  An Introduction to Digital Reverb  |  Filters  |  Sampling In-Depth (new 7/2007)  |  Sample Rate Conversion (new 7/2007)  |

musiq.com Digital Audio tutorial
What sounds best?  |  Music compression  |  Common computer digital audio formats  |  Perceptual encoding schemes  |  Chart 1: bit depth and sampling rate chart  |  Chart 2: audio file formats  |  Chart 3: compression schemes  |  Glossary of common digital audio terms  |  mp3 tutorial  |  Manufacturing links:  Outboard Gear  -   Mixing Consoles  -  Microphones  -  Recording Devices  -  Amps and Monitors  |

PureDigitalAudio.org
Digital Amplifiers  |  Digital Compression  |  Digital Source Material  |  Resources  |  Discussion Areas  |  Glossary

AudioAuthority
Audio hardware

ArsTechnica:  The Audio File
basics of uncompressed digital audio  |  From analog to digital  |  The digital divide  |

Andy Rush
Digital Audio Tutorial   |   Introduction  |  What is Digital Audio?  |  Is it better?  |  What's the latest?  |

Terrasonde: The Digital Audio Toolbox
The Audio Toolbox - digital and acoustic analysis. For sound contractors, recording studios, broadcasters, manufacturers, live sound

Audio Book Store
 I Write The Music 

Recording Book Store
I Write The Music