Resampling my music collection

From a pure engineering perspective, upsampling to 96KHz would be better - the DAC analog filter will have less of an effect on the hi freq of the music.
You trade off disk space vs. audio quality - disk space is relatively cheap today.

that if I want to do any DSP during playback, I don't have to worry about the resampling ability of the DSP software that I use

what do you mean by "resampling ability"?
* whether the DSP software can upsample or not?
* OR, how good a job it does upsampling?

If you are talking about how good a job it does upsampling then you have the very same issue to resolve w/ the software you are going to use to upsample to 96KHz, no?
OR, are you telling us that you can buy a much cheaper, hi-end static upsampling software compared to a unit that(supposedly) does on-the-fly upsampling?

If I resample my music statically then I don't have to worry about the mediocre real time resampling ability of various playback software. Obviously, I won't be using the same software to do a static resample that I would for playback.

resample ability = the quality of the resampling

Jtwrace, I am not a Mac user and will not become one until they have an equivalent to PowerDVD. And by equivalent, I mean support 100% or more of PowerDVD's features. The full, retail version of PowerDVD.

I also need software that can resample and apply de-emphasis with 64 bit precision. The only thing I've found that does what I want is SOX (Sound Exchange). The fact that it is free is actually a turn off, but there isn't any payware that will do what it does.

Dnewhous

What about http://www.sonycreativesoftware.com/products/soundforgefamily.asp

This is also a neat tool: http://src.infinitewave.ca/