Audio Synchronisation - Does Anyone have the Answers ?

[kill1967]

Can someone explain to me why I can resample a 32KHZ TiVo audio stream
to 44.1KHZ and still keep perfect sync, yet resampling to 48KHZ causes
major synchronisation issues ?

Steps.
Convert .m2a to .wav using Winamp 
Convert .wav to .mp2 (using force source sample to 44.1KHZ) using Besweet

Synch works fine.

Convert .m2a to .wav using Winamp
Convert .wav to .mp2 (using force source sample to 48KHZ) using Besweet.

Synch is out by miles.

It seems weird that 44.1KHZ works fine yet 48KHZ causes issues. Has
anyone got any idea ? (of course Winamp/Besweet may actually change
the bitrate too, but it should be the same for both...Shouldn't it ? )

BTW does anyone know of a way to get either 32KHZ or 44.1KHZ streams
to work in a DVD authoring package and which ones work ?

Cheers,

John