This utility program was designed to allow both amateur and professional users to perform high quality sample rate conversion of WAV files. For example, if your WAV file was recorded or saved as 48000 (or 96000) file and you need it to burn onto a CD you will likely need to convert it to 44100 before that. This utility will help you to perform such conversion. r8brain also supports batch processing which is essential if you need to transfer all your project's audio data from one sample rate to another.
Programmers, take a look at the newest open source SRC library r8brain-free-src.