Professional high-precision sample rate converter for lossless audio files. Developed for pro sound recording studios and exact audiophiles. Advantages 1. Low distortions at conversion. The unique algorithm of sampling rates conversion (result of numerous researches and experiments), used in AuI ConverteR 48x44, has allowed to reduce level of conversion noise (artefacts) to -140 dB. For comparison: -96 dB - theoretical limit of noises for 16-bit samples of compact disk; -120 dB and above - noises of analog-digital converters of 24-bit professional sound cards. 2. Automatic Signal Level Scaling (normalizing) for reduction of bit-per-sample count (as example, input=24 to output=16 bit-per-sample). 3. Double precision (64-bit floating point) algorithms used for processing. 4. Handling multichannel files. Specification 1. Format of input files (FLAC, not compressed AIFF, WAV) 1.1. Sampling rates (kHz) - 44.1/48/88.2/96/176.4/192. 1.2. Processing of multichannel audiofiles - yes. 1.3. Bit-per-sample (for each channel) - integer: 16/24; (WAV only) floating point: 32/64. 2. Format of output files (FLAC, not compressed AIFF, WAV) 2.1. Sampling rates (kHz) - 44.1/48/88.2/96/176.4/192. 2.2. The amount of channels - as input file. 2.3. Bit-depth - integer: 16/24; (WAV only) floating point: 32/64. 2.4. Bit-depth select by user - yes. 3. Level of conversion noise, better than: -140 dB. Remark: level noise of output file depends on bit per sample of input and output files. Level of conversion noise equal -140 dB is reached at bit per sample not less than 24 bits, or 32 and 64-bit float. 4. Multi-CPU/cores support for bath processing - yes. Limitation of FREE version: 1. Batch processing group of files - not supported. 2. AuI ConverteR 48x44 FREE is closed after conversion of one file. 3. Lunched only 1 instance simultaneously.