Pardon me if a ask a stoopid question but I am very green to sound matters. I have some 88,2 kHz 24 bit .WMA files and woud like to play them on a Fostex FR-2 recorder. But the Fostex doesn't support WMA, thus I must convert them to WAV. I have tried with foobar (and some other programs) but after the the conversion they have become CD-ready : 41 kHz and 16 bit. That's not what I want! Any way to convert keeping the original sample rate and 24 bits ?

I don't have Foobar, but I'll bet it can do that! Just about any converter progam (or audio editor) should allow you to choose the Save As settings. I can do it with GoldWave... In fact, I'd have to resample before saving, or GoldWave will retain the original sample rate.

With foobar2000 you can change bit depth to 8, 16, 24 or 32 bit. But sample rate is 44100 Hz indeed. Tried to use format converter in Winamp 5.5 and succeded: 88,2 kHz 24 bit

So at least Winamp can do it.

Thank you DVDdoug and lvqcl for your suggestions. I was losing hope when I finally found the golden goose:
dBpoweramp Music Converter. It lets you play with everything: sample rate, bit rate, encoder settings, channels: And it is free...

Well, if so you should thank spoon not me