Originally posted by trendkillah
I wasn't comparing them, I was pointing out that you can not compare them.(as I stated in my previous post already)
And, there is as much relation between sampling frequency and bit rate, as there is between bit depth and bit rate, simply because bit rate in mp3's is the product of both sampling rate and average bit depth.

All audio bitrate is dependant of the sampling frequency. More freq. range = more data. The sampling frequency between and MP3 and PCM is the same, standard 44.1KHz. The thing that seperates a MP3 from PCM audio is the amount of information (Bits/bytes) not sampling frequency. MP3 is just an encoded audio, which the bytes are compressed.