How to convert a WAV file from 48000 to 44100kHz?

I have to convert the audio that i've extracted from a divx movie using virtualdub from 48000kHz to 44100kHz to make a VCD using TMPGEnc how can i do it using BeSweet, because i got many troubles using the audio conversion of virtual dub. Thanks:)

check the readme and the helpfiles, but off the top of my head, it's something like this: -core( -input 48kwavefile.wav -output resampled.wav -2ch ) -ssrc( --rate 44100 )

but why not going directly from 48khz mp3 to 44.1khz mp2 ? why would you need an intermediate wave ?

I have to do this because even using TMPGEnc 2.56 it says an error when i select the avi in the audio source box, that the file is unsupported. Sometimes i use frameserving in virtual dub to add subtitles and neither the *.vdr file nor the *.avi file works if i select as audio source. But if i choose some wave file it accepts.