Quote Originally Posted by jfkaess View Post
Or you can use music converter in dbpoweramp to convert the files, which is what he was asking. I simply told him how to do that with the best possible audio results.
Agreed, but to imply/suggest that the OP will somehow get inaccurate audio files, by resampling to 44.1kHz and not at 48kHz, without knowledge of the dBpoweramp resample algorithms, is not helpful and might not be true.

Down-sampling, IMO is not ideal, but I doubt anyone is going to hear the difference between the resulting resampled files at 44.1kHz and 48kHz.

So, to my question, which was just a thought:
Can you not simply ask for the files to be made available at 16-bit, 44.1kHz?

If they are not available, the OP might want to consider the mp3 files, which are available. Depending on the quality/bitrates etc., the mp3 files may be more than adequate for use on an iPod with headphones/earphones/earbuds.