Resample
You can change the sample rate of a recording. This is useful if the file that you want to use in an audio system was recorded at a sample rate that this system does not support.
Note
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Sample rate conversion from a low frequency upwards does not improve the sound quality. The high frequencies that were lost cannot be restored by a conversion.
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If you resample to a lower frequency, high frequency material is lost. Therefore, converting down and then up again leads to a degradation in sound quality.