How do i change odd frame rate to 23.976

[nimrodim]

I was wondering does anybody know of a utility which takes in audio mp3 or wav from a film or after it was extracted and is able to convert it from an odd frame rate (i.e. 23.9775) to 23.976.
I don't much care about pitch - as the difference would be very small.
But i am intrested in getting the right smaple rate in the end (48000).
I have checked and only found that time streaching (for example cooledit) would solve this...but this takes forever.

Thanks a lot in advance for any info

Nim