Hello,
The high value of 44K is only listed as a common rate. The Help for the function states that "Common rates are 44,100 S/s, 22,050 S/s, and 11,025 S/s." however, this is not to imply that these are the only options available. The limitations of this VI will be imposed by your sound card and the driver you are using. I tried using 96000 as a value for my sampling rate in the shipping example (Help >> Find Examples) Continuous Sound Input.vi and it seemed to work fine. Let me know if you have questions.
One note for future reference, this post is in the Spanish discussion forums. You will probably get answers more quickly if you post in the English forums.
Arves
S. Arves S.
National Instruments
Applications Engineer