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When you are importing audio files, there are a number of options concerning how the files should be treated by Cubase:

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You can choose to copy the file into the Audio folder of the project and have the project make reference to the copied file rather than the original file.
This helps you keep your project “self-contained”.
You can choose to split stereo and multi-channel files into a number of mono files.
You can set all files in the project to the same sample rate and sample size (resolution).

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Using the “On Import Audio Files” pop-up menu in the Preferences dialog (Editing–Audio page), you can define what Cubase does when importing an audio file. The available options are described in the following.