I posted this a couple of years ago, but I know there a lot of newer members who might be doing them. Who amongst you do them, and what software do you use? Let's compare methods! For me, since my turntable died, I send the LP's to a friend to transfer to CD-R, then copy them to my computer. I upsample them to 24/44.1 (32 bit float) and work on them in Adobe Audition (Cool Edit) 1.5. Usually only pop and click removal (both auto and manual) and possibly some EQ (although I prefer not to). Then I dither everything back down to 16/44.1. I am amazed at the results I can get with a good beginning source. Does anyone know if there is a benefit to upsampling to 24/96 rather than 24/44.1? I never noticed a difference, but am open to suggestions.