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

[ik_ik_37]

Hi Folks,

I am looking for the best sounding way to upsample the 32khz sound 
file from my UK TiVo to 44.1KHz or 48KHz, without the result 
sounding yukky. I have tried writing a non-standard VCD using Nero 
with the 32KHz sound track and my Toshiba 9000 DVD player won't play 
it back correctly (the sound speeds up, very comical).

I have tried the sample conversion on TMPGenc and toolame, both 
produce a 44.1KHz track which if used to write a VCD it plays on my 
Toshiba 9000 but the sound has not been upsampled correctly, it 
certainly doesn't sound like the original 32KHz track.

Any ideas, preferably using shareware or cheaper software, no $600 
packages thanks.

Ta,
Mark