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.
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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.
Using the Resampler plug-in in the quality mode High changes the sample rate results in the same quality as when using the Resample option in the Audio Editor. However, that is only the case if the sample rate in the Sample Rate dialog exists in the values of the Resampler Sample Rate pop-up menu. If you choose a custom sample rate, another algorithm is used, which results in a lower quality of what the Resampler can achieve.