AuI ConverteR 48x44 is a professional high-precision audio converter for WAV, FLAC, AIFF files with accurate sampling rate conversion ( 44.1 kHz / 48 kHz / 88.2 kHz / 96 kHz / 176.4 kHz / 192 kHz ) and changing bit-depth (16, 24 bit integer / 32, 64 bit float) of samples.