In message "Re: Proposal: Audio: Sampling rate conversion"
    on 02/03/06, TAMURA Kent <kent@netbsd.org> writes:
> I compared
>   - the sound with a device which has 44.1kHz and
>   - 44.1kHz -> 48Hz conveted sound with a device which has only 48kHz
> 
> They had definite difference even with my ears.  The later had
> vibrato-like sound at the end.
> 
> I also played on Windows XP with a device which has only 48kHz.
> The sound had no problem ;-) It seems Windows XP applys a better
> algorithm or a special conversion for 44.1->48.

I found documents explaining what Microsoft Windows does.
http://msdn.microsoft.com/library/en-us/stream/hh/stream/aud-design_8dyr.asp

-- 
TAMURA Kent <kent2002@hauN.org> <kent@netbsd.org>