This command does sample rate conversion by resampling the audio. The conversion doesn't alter the audio's pitch, unlike the format command, which changes the sample rate without resampling. The command displays a dialog that lets you select the new sample rate and the conversion quality. "Best" is the highest quality and is strongly recommended. Note that resampling is lossy.

Bestsinc97 dB97%
Mediumsinc97 dB90%
Fastestsinc97 dB80%