This article presents a study of the sampling rate effect on electrical power measurements whose definitions are based on the Conservative Power Theory (CPT). The definitions of active power and reactive power of the CPT were applied in the MATLAB® software by varying the sampling rate and using a digital power meter as a reference. The measurements were performed in scenarios with linear and non-linear loads. Due to the usage of an integral in the CPT calculus, an error was verified associated with the reactive power being inversely proportional to the sampling rate. From the present study, it is possible to conclude that depending on the sample rate, the errors associated with the reactive power measurements are unacceptable and make the CPT implementation unfeasible. The results also presented effective information about the minimal sampling rate needed to make these errors neglected and to assist in choosing suitable microprocessors for the digital implementation of the CPT. It is worth mentioning that this paper was limited to assess how accurate the measurements of active and reactive powers were and important to highlight that the CPT has the additional contribution of dealing with distortion currents and consequently new portions of powers. For the latter, the influence of sampling rate may be crucial and new lines of investigation are motivated.