[paddington]

You cannot, by definition, convert 24 bit/96 kHz flac files to 16/44 flac w/o loss of quality.

there will be less dynamic range (33% of the info discarded) and lower frequency response. The method of dithering is absolutely critical to the process if you don't want to hear the aliasing artifacts when done.

That said, the frequency response won't be nearly as much an issue as the loss of dynamics data.


You can also try dbpoweramp for this. It's a good swiss-army knife for audio.