Resampling?, From CD to WAV Options

[Deuterium]

Hi,

Like many people, I want to convert my Cd's collection into MP3 files, using the
Lame combining with the Razorlame GUI. But, before beginning, I ask myself
some questions; one of this is the following : has this a sense, when converting
Wav files previously extracted from a CD, to resampling the extracted files in
48 Hz in place of conserving them in their original 44,1 Khz?
Logically no, we cannot get more precision that this giving originnaly from the
CD; but, i try, and I obtain a file that has not the same frequencies response that
this obtained with conserving the original 44,1Khz sampling rate of the CD;
the difference is basically in middle and high frequencies though being soft.
Who can me explain that fact??

Thanks,

Deuterium