The accepted world standard was created by Sony along with Philips. Sony created a 24 track digital recorder and Mitsubishi Corporation created a different 32 track digital recorder. The Mitsubishi recorded their data differently and it could be edited, the old-fashioned analog way, with a razor blade and splicing tape. The Sony used 1/2-inch tape whereas the Mitsubishi used 1 inch wide tape. So the first recordings that were released produced on the 3M, 32 track digital recorder were still analog vinyl releases, since the CD had yet to be invented. These professional linear tape digital recorders established the "DASH" format meaning, " Digital Audio Stationary Head". By the time the other manufacturers released their digital multi-track recorders, the CD had already been developed. The sampling rate dictates the upper range of the frequency response, whereas the bit depth dictates the dynamic range and signal to noise ratios.