sample rate question

[apratim_pranay]

hi

quick question

how much difference does it make if i convert an audio file of sample rate 48khz to 44 or 32Khz(autogk)

i encode 112kbps vbr mp3 so which of the above 3 sample rates is the best??

thanks in advance

[CWR03]

Naturally the highest sample rate is the best. As to "how much difference does it make," do you mean quality or file size? At 112kbps there may be a noticeable drop in quality from 48khz to 44, depending on your speakers, but no significant change in file size. Dropping to 32 will likely ruin the audio, but it's really only dependent on your perception.