--- a/dom/media/tests/mochitest/head.js
+++ b/dom/media/tests/mochitest/head.js
@@ -418,18 +418,17 @@ function setupEnvironment() {
       ['media.peerconnection.rtpsourcesapi.enabled', true],
       ['media.navigator.permission.disabled', true],
       // If either fake audio or video is desired we enable fake streams.
       // If loopback devices are set they will be chosen instead of fakes in gecko.
       ['media.navigator.streams.fake', WANT_FAKE_AUDIO || WANT_FAKE_VIDEO],
       ['media.getusermedia.audiocapture.enabled', true],
       ['media.getusermedia.screensharing.enabled', true],
       ['media.getusermedia.window.focus_source.enabled', false],
-      ['media.recorder.audio_node.enabled', true],
-      ['media.webaudio.audiocontextoptions-samplerate.enabled', true]
+      ['media.recorder.audio_node.enabled', true]
     ]
   };
 
   const isAndroid = !!navigator.userAgent.includes("Android");
 
   if (isAndroid) {
     defaultMochitestPrefs.set.push(
       ["media.navigator.video.default_width", 320],

--- a/dom/media/webaudio/AudioContext.cpp
+++ b/dom/media/webaudio/AudioContext.cpp
@@ -260,26 +260,23 @@ already_AddRefed<AudioContext> AudioCont
   nsCOMPtr<nsPIDOMWindowInner> window =
       do_QueryInterface(aGlobal.GetAsSupports());
   if (!window) {
     aRv.Throw(NS_ERROR_FAILURE);
     return nullptr;
   }
 
   float sampleRate = MediaStreamGraph::REQUEST_DEFAULT_SAMPLE_RATE;
-  if (Preferences::GetBool(
-          "media.webaudio.audiocontextoptions-samplerate.enabled")) {
-    if (aOptions.mSampleRate > 0 &&
-        (aOptions.mSampleRate - WebAudioUtils::MinSampleRate < 0.0 ||
-         WebAudioUtils::MaxSampleRate - aOptions.mSampleRate < 0.0)) {
-      aRv.Throw(NS_ERROR_DOM_NOT_SUPPORTED_ERR);
-      return nullptr;
-    }
-    sampleRate = aOptions.mSampleRate;
+  if (aOptions.mSampleRate > 0 &&
+      (aOptions.mSampleRate - WebAudioUtils::MinSampleRate < 0.0 ||
+       WebAudioUtils::MaxSampleRate - aOptions.mSampleRate < 0.0)) {
+    aRv.Throw(NS_ERROR_DOM_NOT_SUPPORTED_ERR);
+    return nullptr;
   }
+  sampleRate = aOptions.mSampleRate;
 
   uint32_t maxChannelCount = std::min<uint32_t>(
       WebAudioUtils::MaxChannelCount, CubebUtils::MaxNumberOfChannels());
   RefPtr<AudioContext> object =
       new AudioContext(window, false, maxChannelCount, 0, sampleRate);
   aRv = object->Init();
   if (NS_WARN_IF(aRv.Failed())) {
     return nullptr;

--- a/dom/media/webaudio/test/test_audioContextParams_recordNonDefaultSampleRate.html
+++ b/dom/media/webaudio/test/test_audioContextParams_recordNonDefaultSampleRate.html
@@ -35,15 +35,14 @@ function startTest() {
     recorder.start(1000);
     ok(true, 'recorder started');
     is('recording', recorder.state, 'check record state recording');
   } catch (e) {
     ok(false, 'Can t record audio context');
   }
 }
 
-SpecialPowers.setBoolPref("media.webaudio.audiocontextoptions-samplerate.enabled", true);
 startTest();
 SimpleTest.waitForExplicitFinish();
 </script>
 </pre>
 </body>
 </html>

--- a/modules/libpref/init/all.js
+++ b/modules/libpref/init/all.js
@@ -550,18 +550,16 @@ pref("media.av1.use-dav1d", true);
 pref("media.av1.enabled", true);
 pref("media.av1.use-dav1d", true);
 #else
 pref("media.av1.enabled", false);
 pref("media.av1.use-dav1d", false);
 #endif
 #endif
 
-pref("media.webaudio.audiocontextoptions-samplerate.enabled", true);
-
 // Whether to enable arbitrary layer geometry for OpenGL compositor
 pref("layers.geometry.opengl.enabled", true);
 
 // Whether to enable arbitrary layer geometry for Basic compositor
 pref("layers.geometry.basic.enabled", true);
 
 // Whether to enable arbitrary layer geometry for DirectX compositor
 pref("layers.geometry.d3d11.enabled", true);