This issue's been plaguing my new pc now and I'm honestly lost on what to do. Basically when recording, visually it's great, audio for the most is fine... but randomly the audio for a split second cuts off. I've tried many encoders, lowering the bit rate from 3000, lowering the volume in case it's peaking, I don't know what to do. My pc's only a year old so it should handle 720 60fps videos fine... but at least through my hauppauge (haven't tried local recording) it has this issue.
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