I downloaded a couple of Rachmaninoff tracks at 24/88.2 that ould play in my Echo driven laptop, but not in my desktop that supports 44.1/48, 96, but not 88.2. I had downloaded them there and transferred them to my laptop on a flashdrive.

I have always really liked my Sony Sound Forge Audio Studio software that has two plugins one for bit rate and one for sample rate changes that I have not used. So my choices were to take those files to redbook which defeated the purpose, or see what conversion to 96 would do.

Certainly the math is awkward, but I will tell you that the up conversion to 96 sounded way better than going back to redbook. It also then gave me the chance to burn them at 2496 to a DVD+R for dvd player playback. I am most please with the sound quality of those files, but I know some thing was lost between 88.2 and 96...I can't hear it, but maybe you younger forum participants can easily. I would leave the conversion descriptions to JA.

To me anyone who is interested in high resolution audio should really consider Sony Sound Forge Audio Studio that now goes to 24/192 for all of $65. It is a great tool for handling your files and gives you the options of converting them and even adding some effects if you choose.