Source-Nexus Core Audio Driver is a free virtual audio driver with sample-rate support from 44.1khz up to 192khz. The driver is provided for free use – no license is required.*
Looking for DAW plug-in integration? Check out Source-Nexus Pro and Basic
Need multiple channels and custom drivers? Check out Source-Nexus Control
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∗ This audio driver is distributed in the hope that it will be useful, but WITHOUT ANY WARRANTY; without even the implied warranty of MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. Technical support is not provided for free software.