There are many ways to perform the 48->44.1KHz conversion of audio. For example, DVD2AVI (and the more recent variant of it, DGIndex) have an option to do this audio sampling rate conversion, with different quality settings. tMPGEnc also can convert 48->44.1KHz, but there is no quality setting in tMPGEnc. Do you know if the tMPGEnc conversion is good? How does it compare to the conversion done by DVD2AVI? DVD2AVI audio sampling rate conversion is quite slow, so is it worth it, or is it just as good to use the tMPGEnc conversion?