I've been experimenting w/16bit-44.1KHz, 24-96, and 24-192 files in CEP2.1 (some processed with 32 bit float) and have found some of my preferences. Cool Edit/Adobe offers some choices for bit depth and noise shaping and quality of filtering and I'm curious what people have found to be best. What other programs have you tried for this (Ozone, Wavelab or other) and have you compared. Some hard and fast rules apply (as it is written) i.e., don't dither more than once, do it on the down sample and of course, the settings are dependent on the type of music but not all is as clear cut. This can be very time consuming if you compare samples especially if settings are checked with music of various amplitude. In any case what have you found that you stick with? Some say don't dither if there is going to be further processing but what in the case of converting from 32bit/96KHz samples to 24/192KHz for DVD-A authoring - this would be a lower word length with a higher sampling rate and with further processing to come. Lots to chew on, Any bites?