I've got the same question as the gentleman who started this thread. I have a bunch of 96/24 FLAC files from HDTracks that I would like to put onto my iPod/iPhone/iPad as 48/24 AIFF files (which is the maximum those platforms will support). I've tried XLD, Max, and iAudioConverter, but have been unsuccessful in using those to change the sample rate from 96k to 48k. Any suggestions?