That thought struck me while toying with the SSRC resampler in foobar. Is there any reason why you wouldn't want to have your MP3 decoder decode the stuff directly into the 48khz domain instead of decoding it to 44.1khz and then pushing it thru SSRC?

Thanks.

At some point the resampling has to be done, so you would not win anything.

MP3 data content is not independent of sample rate, i.e. when you encode a 44.1 kHz signal, the decoder will give you back the same sample rate