What is the best way to upsample 32KHz sound to 44.1KHz

[ik_ik_37]

> I use the Shibatch sample rate convertor (or SSRC for short). It 
> is a command line program which does wonders for converting the 
Tivo 
> audio. You can download it at http://shibatch.sourceforge.net for 
> free.

I have tried ssrc and sox 
(http://prdownloads.sourceforge.net/sox/SOX12171W.ZIP), both sound 
much better than TMPGenc or toolame, I will cut a CD with all three 
conversions (SSRC, sox polyphase and sox resample) and see which one 
I like best and post the results.

Thanks to all who made suggestions, I'm very grateful, as after 
having figured out how to:

1. extract streams with tytool, tserver_mfs
2. multiplex .m2v .m2a with TMPGenc
3. edit and splice with Adobe Premiere
4. frame serve with avisynth
5. encode with TMPGenc

I was gutted to find the sound was terrible, but not any longer, my 
extra steps are:

6. demultiplex using TMPGenc the edited .mpg file to .m2v and .m2a
7. use winamp to convert the .m2a to .wav
8. resample the .wav using ssrc or sox
9. multiplex .m2v and .wav using TMPGenc

I have to go through these extra steps 6 - 9 because I want to edit 
the file accurately and Premiere lets me do this, I just wish I 
could get TMPGenc to use ssrc or sox as an audio plug-in, to save me 
the demultiplex, multiplex steps - does somebody know how to plug-in 
sox or ssrc into TMPGenc with the correct parameters?

Thanks
Mark