I just thought I'd pass this on to others if you haven't discovered this.

I ripped my U2 Vertigo dvd and was making mp3's from it (which I still need to finish...). I was using audacity because my payware CAKEWALK PYRO software wouldn't recognize the 48khz wav file. So I was using Audacity to convert the wav to a trimmed 44.1 wav file and then I used Musicmatch to convert to mp3pro.

However I decided to test if a 48khz mp3 file would work on my mp3 player. I figured even though I'm squishing it down to mp3pro I still wanted to maintain some quality and I figured going from 48khz to 44.1khz would muddle it a little.

Well I ran the test and left the 48khz wav file as is and converted to mp3pro with musicmatch. I transfered it to my RIO S11 MP3 player and it worked perfectly! There was no audio delay or warping or any other anamoly. It read it as if I ripped it from a standard 44.1khz audio cd.

I hope this might help some people to try to test a dvd to mp3 config with keeping the 48khz format instead of downconverting. And by the way the converted mp3 file wasn't any bigger than what a 44.1khz mp3 file would be.