hmm, that is disconcerting. i have recently switched to wavelab from sound forge 5.0 because i like the auto-split function....but my 24/48 files are still consistent with the size i would see from sf5.0, and are larger than the 16/44.1 files after resampling and dither. i am using a usbpre. i would think i am safe from this, but i will be very interested to see what you all find out, if it is the software causing this or a setting on the hardware...