46.7.4 Audio Sampling Rate Limitations
The maximum audio sampling rate that can be processed depends on the peripheral clock frequency and number of audio channels.
When operating in I2S mode (2 channels) the maximum rate in kilo samples per second (ksps) is the peripheral clock frequency given in kHz divided by 448 (i.e., 224 x 2).
When operating in TDM mode (2 to 8 channels), the maximum rate in ksps is the peripheral clock frequency given in kHz divided by 224 x number of channels.