I have never noticed any artifacts with downconverting of samplerate, except on lower-quality Windows conversion software and early versions of Steinberg Wavelab (no relation!).  Upconversion is another story....is there a quick and easy way to measure if conversion artifacts are present in an audio file?

On Wed, Nov 17, 2010 at 12:38 PM, Paul Davis <paul@linuxaudiosystems.com> wrote:
On Wed, Nov 17, 2010 at 3:37 PM, Eric Steinberg
<eric.steinberg@gmail.com> wrote:
> Hi Thomas, why do you use 88.2k as your samplerate?  Just curious; I use
> 44.1 if I'm going to CD, 48 if I'm doing pro video, and 96 or 192 if I want
> really high fidelity- but I've never used 88.2.

its 2x 44.1 so that resampling to CD format is very artifact free, but
you get the benefits of a higher SR.