Mikhail, I downloaded the original and c0 versions of your WAV files. I could hear only very little difference between these files, and it took many, many repeated plays to hear any difference at all. I heard nothing of the sort you mentioned (ringing and "very distorted"). I am using a sound card that runs at 48,000 samples/sec and 44,100 samples/sec, and I verified that the clock was actually switching. (It also does 96,000 --- ICE 1712 type chipset). I also used my own resampler (FFT overlap type) and heard no difference between the original and that one. So all three sounded almost identical to me, but not quite. There was a teensy-weensy difference with the sinc- based one, but it actually sounded a teensy-weensy bit better, not worse! I also listened with speakers and two different style headphones, including one studio monitor type. I agree with Erik that this ringing and distortion must come from your sound card or driver setup and additional sample-rate conversions or something like that, not from the sinc-based resampling. I am not a big fan of sinc-based resampling for fixed-rate conversions, so I would tell you if there was anything bad. I don't hear anything unacceptable at all --- other than that the source is very noisy! That's going to be hard to clean without noticeable artifacts based on some cleaning I've done in the past (Windows-based, not Linux). So I wish you good luck. Best regards, Dave.