[Audioarchivist]

I've read a little about it, and used my ears to do some comparison tests, and I like to use two different things to do the two steps differently. I use the SoX plug-in for Foobar2000 to downsample from 96 khz to 44.1 khz, then use iZotope RX advanced with MBit+ to dither from 24 bit to 16 bit.

I can't remember exactly where it is there, but on Bootlegzone forums there's a thread discussing the particulars of exactly what settings to use for these 2 processes.

I hope that helps. There was a website that had several different examples as sound bytes to listen to and compare and vote on the favorite, and as far as dither (changing bitrates) any program that uses MBit+ won in a landslide over everything... Again, I can't remember exactly where that site is either, but maybe Mr. Google can help you find it.