I am no expert but some guy on some slovenian forum says he's resampling his mp3s from 16bit/44.1khz to 24bit/96kHz with his Audigy 2. Does that make sense or is that a load of crap? Would mp3 like that sound any better at all?

i do wonder , any links to that forum?

If he is only doing it during playback, it can be a good idea: some sound card don't support 44.1 kHz sampling rate natively, so they apply a not optimal resampling filter to the signal. For Winamp there exists a output plugin that uses state-of-the-art software resampling routines, which can (audibly?) increase quality.

As the information in most lossy codeded files is stored in floating point, it can be beneficial to use 24-bit.

44 to 48Khz Upsampling Winamp-plug-in?
... but I'm afraid the download link there is lost. (mirrors, anyone?)

Sure, here it is: Slo-Tech Forum

you can use the resampler built in foobar and put the output to 24bit, but personaly i cant hear a difference (and iam on sblive).

cant read that, got tired after 1st 2 posts...

Hehe, I know what you mean but topic changes later on.