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I'm going to second Richard on this.
I'm not a fan of sample rate conversion whether it's hardware or 
software. When I ingest analog material, I use two PC's and create 
two digital files simultaneously; One for the archive file and one 
for the access (CD) file. If you are going to change the native 
formatting, play the source at real time and recapture it at the 
desired spec. Heck, you can even go back to the analog domain and 
play the source through a nice vintage vacuum tube piece of gear and 
warm it up a little!  :-)

Cheers!

Corey Bailey
Corey Bailey Audio Engineering

At 11:01 AM 12/2/2011, you wrote:
>>The question is this: what recommendations can you give for converting
>>stereo music files at 24/88.2 and 24/192 to 24/96 with no loss of musical
>>information?
>DON'T !
>
>Just play those files into your DAC at their native rate and enjoy them.
>
>One could argue that you cannot losslessly convert 24/192 to 24/96 
>in any event, as you are halving the recorded information.
>
>In reality, since the bandwidth is being reduced from say 90 to 45 
>kHz, the loss would be more evident to bats and perhaps dogs than 
>humans, but still, it cannot be lossless.
>
>The conversion from 88.2 to 96 could be done, but since it involves 
>a lot of interpolation, it is probably not lossless. In this case, 
>however, you are actually storing more bits.
>
>For both of these cases, it is far better to just enjoy the files in 
>their native formats. My RME converters will adapt to the input 
>format, well, except for 192, where I can only say my RME converter 
>(the Fireface UFX will, the Multifaces only go to 96).
>
>Even if you make conformed copies, keep the original files.
>
>Cheers,
>
>Richard
>
>On 2011-12-02 1:34 PM, L. Hunter Kevil wrote:
>>I'm a long-time lurker and quasi-newbie in the field of digital audio. I
>>enjoy this list greatly because of the friendly atmosphere and the
>>knowledge of the participants, so I hope that my question will be not be
>>perceived as to out of place.
>>
>>The question is this: what recommendations can you give for converting
>>stereo music files at 24/88.2 and 24/192 to 24/96 with no loss of musical
>>information?
>>   Or is such a thing not possible for an amateur (a cheap but not completely
>>impecunious one?) I have Windows machines and am adept with software.
>>
>>I have not been able to locate any good information that answers this
>>question directly. Many recommend dbpoweramp and other software, but I
>>cannot verify whether there is any loss of musical quality. I have seen
>>articles describing how SCR takes place in the process of creating
>>professional master recordings - including conversions to analogue,
>>dithering,&c.
>>
>>Thanks for your help,
>>
>>L. H. Kevil
>>University of Missouri
>>
>>This post has nothing to do with the university. I'm just indulging my
>>passion for high-quality music reproduction.
>
>--
>Richard L. Hess                   email: [log in to unmask]
>Aurora, Ontario, Canada           (905) 713 6733     1-877-TAPE-FIX
>http://www.richardhess.com/tape/contact.htm
>Quality tape transfers -- even from hard-to-play tapes.