Voxengo r8brain is a free audio sample rate converter application. It was designed to allow both amateur and professional users to perform high-quality sample rate conversion of uncompressed PCM WAV files. For example, if your project WAV file was recorded or saved as 48000 (or 96000) sample rate file, and you need it to bring to MP3 or CD format, then you will likely need to convert it to 44100 sample rate first. This utility application will help you to perform such conversion using its high-quality algorithm. Virtually any source and destination sample rates are supported by this converter, thus permitting non-conventional uses.
r8brain also supports batch processing which is essential if you need to transfer all your project's audio data from one sample rate to another.