PCM converts analog sound into digital form by sampling the analog sound 8000 times per second and converting each sample into a numeric code. The Nyquist theorem states that when sampling an analog signal at twice the rate of the highest frequency of interest, one can accurately reconstruct that signal back into its analog form. Since most speech content is below 4000 Hz (4 kHz), the sampling rate needed is 8000 times per second (125 microseconds between samples). The transmission rate is obtained by multiplying 8000 samples per second times 8 bits per sample, giving 64,000 bits per second.