[LAU] Need to convert 24bit/48000 to 16bit/44100 stereo on linux

[Bobo]

Hey,

What is the best command line (or other) way to convert 24/48K to CD 
quality wiv
files on linux?

I can't seem to get ecasound to do the right stuff and I think sox is 
not 24 bit capable.

Thanks
b