Since it's free to try, definitely try dBpoweramp:
The batch converter uses very good SRC and dither-down software, to my ears. By the way, I don't
know why this is, but their batch converter, using the LAME engine, makes better-sounding MP3 at the
same bitrates than iTunes using licensed Frauhoffer (sp?) software. Other programs I've tried that
used the LAME engine sounded worse.
You can get super-fancy in the area of "downsampling" as you call it. I don't hear any difference
that I can describe between software that uses similar SRC methods and similar dither profiles. I
think the differences were more radical back in the day of hardware converters built into digital
buss racks feeding Sony 1630 machines.
-- Tom Fine
----- Original Message -----
From: "Steven Smolian" <[log in to unmask]>
To: <[log in to unmask]>
Sent: Thursday, March 19, 2015 2:09 PM
Subject: [ARSCLIST] Downsample
> What is a reasonabley priced program that will downsample from 96/24 to
> 44.1/16 with no audible sonic alteration?
> Steve Smolian