OK, I’m not the only one having problems setting the sample rate in OSX (see unanswered post in stackoverflow). Try it and if you can successfully set it please let me know how you did it.
Because i’m creating complex-expensive audio procedurally, i want to lower my calculations required for the default osx sample rate by going down to 24khz - which sounds perfectly acceptable at 16bit.
“Unity editor on OSX cannot override the OS’s sample rate set in Apple’s Audio-Midi utility. Even worse, (with OSX stand alone player) Unity spits out 44100 as sample rate even if the setting in Audio-Midi is 48khz, and simply no sound plays back.” - this comes via G-Audio asset developer Gregorio - he filed a bug.
To change the Audio-Midi settings go to Applications > Utilities > Audio Midi Setup.