The number of times (per second) that a measurement is made is called the sample rate.
file size = sample rate × sample resolution × time
A sound sampled at 44 kHz for 30 seconds with a 16-bit sample resolution would need:
44,000 × 16 × 30 = 21,120,000 bits
21,120,000 bits = 2,640,000 bytes (2.64 MB)
Sample resolution is the number of bits available for each sample.
File size = sampling rate × sample resolution × length
The amplitude of the sound wave is measured at regular intervals to create a digital approximation of the sound wave. The amplitude between each sample is not recorded, causing a loss of quality.
A higher sampling rate means samples are taken more often, so less data is lost. This means the digital sound file will be closer to the original.
Recording a higher quality digital version will increase the size of the file, which means more storage space will be needed and sending the file across a network will take longer.
File size = 30 × 10 × 200 = 60,000 bits