[alecsribet]

Originally Posted by lowland

Speaking about sample rate conversion (others will no doubt comment on dither) 'best' isn't easy to quantify because much of this stuff is down to personal preference, and also the available technologies have advanced quite a bit in recent years.

I use Sample Manager because it doesn't get me bogged down tweaking settings and sounds very good to my ears. If you want a more adjustable version of the same algorithm, iZotope RX2 Advanced has the bells and whistles and is a fine denoising and repitching package to boot - with a price to match. I have RX2 Advanced, but still generally use Sample Manager for SRC, sometimes workflow considerations outweigh others.
iZotope RX - Complete Audio Restoration: Declipping, Declicker, Hum Removal, Denoiser, Spectral Repair, Restore, Remaster, Download

Another SRC solution which I haven't heard but others would put in your 'best of the best' category is Weiss Saracon, and as you might expect from the company it's not cheap.
Weiss :: SARACON

Finally, if you haven't already seen it, check out
SRC Comparisons

Thanks a lot for your time and quality input man!!! I will look those up right nowwww