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Tutorial on Sampling Rate and Bit Depth. These slides helped me visualize the difference between bit depth and bit rate.
bit rate = bit depth x sample rate
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Click here for article: Explanation of Sample Rate and Bit Depth
Digital Audio
Digital audio recording works by recording, or sampling, an electronic audio signal at regular intervals (of time). An analog-to-digital (A/D) converter measures and stores each sample as a numerical value that represents the audio amplitude at that particular moment. Converting the amplitude of each sample to a binary number is called quantization. The number of bits used for quantization is referred to as bit depth. Sample rate and bit depth are two of the most important factors when determining the quality of a digital audio system.
I think the easiest way to understand is to always realize that rate has to do with time—how much something changes per unit time. Depth is certainly what it says.
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