Suggestions for software to downsample

Yesterday, while reading a review of the Astell&Kern AK100 (Portable hi-fi music player), the problem of file conversion of Hi-definition files was highlighted. They suggested a google search of "audio format conversion software" (including quotes - i.e. that specific phrase). Unfortunately, it produced no breakthrough.

The GSP forum, however, did and within a couple of hours!!

1) Audacity - too complex for what I want it for. I use Vinyl Studio for captures.
2) dBPoweramp - it seems to work but there doesn't seem much control of formats.
3)Foobar2000 - I have the SoX reampler but I see nothing under the sample options - despite 'Suede's' coaching.
4) r8brain - brilliant!!! Just what I want and so easy to use, particularly the batch processing. As 'tg' said, forums comment favourably on it as being one of the best resamplers. Comparative data from src seem to agree (http://src.infinitewave.ca/). My only concern is that the freeware version has not been updated since 2005.

Thanks to all who contributed to my question.
That's GSP forum 1: Google 0.
Marsh