Comment 39 for bug 1966066

My USB device outputs popping noise on the 44100Hz sample rate with JACK in 5.13.0-37. This seems to be similar issue on this bug.

Related Discussion:
https://askubuntu.com/questions/1399136/sound-not-working-on-ubuntu-20-04

In my case, downgrading to 5.13.0-35 fixed this issue.

cd ~/Desktop
git clone git://git.launchpad.net/~ubuntu-kernel/ubuntu/+source/linux/+git/focal
cd focal
git checkout -b hwe-5.13 origin/hwe-5.13
git checkout -b hwe-5.13-next origin/hwe-5.13-next
git diff hwe-5.13 hwe-5.13-next sound/usb/* --name-only

Several advanced differences via rebase. Note hwe-5.13 has been still on 5.13.0-35.