Dithering and Resampling is perhaps the most neglected part of our craft. Use the best program you can find to do it right. Generally speaking, a fast handy program is probably not best.
The other issue is that CDs are made of sectors which are about 1/75th of a second each. CDs should be tracked to split evenly on sector boundaries, or else you will have Sector Boundary Errors (SBEs). SBEs will make occasional pops between tracks when you listen to the CDs, and start flamewars from forum snobs who have never pulled a tape, but act like they know more than you do.
Bottom line, convert to 44.1k, then track to avoid SBEs. Use "shntool len" or some equivalent to verify.
bertha:/data/reid/opener $ shntool len JeremyGrob2008-05-01t0*
length expanded size cdr WAVE problems filename
4:13.71 44796236 --- -- ---xx JeremyGrob2008-05-01t01.flac
4:10.43 44201180 --- -- ---xx JeremyGrob2008-05-01t02.flac
4:18.53 45635900 --- -- ---xx JeremyGrob2008-05-01t03.flac
3:56.00 41630444 --- -- ---xx JeremyGrob2008-05-01t04.flac
4:01.66 42667676 --- -- ---xx JeremyGrob2008-05-01t05.flac
3:11.27 33755948 --- -- ---xx JeremyGrob2008-05-01t06.flac
3:29.23 36921740 --- -- ---xx JeremyGrob2008-05-01t07.flac
3:50.54 40699052 --- -- ---xx JeremyGrob2008-05-01t08.flac
31:12.37 330308176 B (totals for 8 files, 0.4676 overall compression ratio)