Below is the list of tables from the database along with their columns and datatype. Need to generate an accurate SQL query for the question.
Only use the columns present in the respective table. Only use the columns which are required to generate the SQL query. Only use table joins if required and not otherwise.

### Tables ###
TABLE: CREATE TABLE table_name_66 (sampling_memory_upgrade_able VARCHAR, sampling_rate VARCHAR)

### Question ###
Which Sampling Memory/Upgrade-able has a rate of 16-bit 44.1khz?

### Accurate SQL ###

SELECT sampling_memory_upgrade_able FROM table_name_66 WHERE sampling_rate = "16-bit 44.1khz"