I found this post: (
http://www.computeraudiophile.com/content/Upsampling)
Upsampling!
Submitted by Socrates7 on Wed, 12/09/2009 - 18:57
I was chatting with Steve Nugent last week and he encouraged me to run out and try Audifile Engineering's Wave Editor software. Specifically, he suggested I dither some 16bit files to 24bit, then, upsample them 88.2 or 96. No, it's not the same as a studio master, but since the software is has a nice long free trial period, what's not to like? "Try it and see for yourself", he said...
Anyway, long story short -- I dithered, saved, upsampled and saved again Norah Jones' first album and then piped that through the loaner Lavry DA11 I have on hand ....
... and now ....
... I might not leave the my listening chair this evening.
Just thought I'd share!

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SO what is (the best) good software upsampler for PC? and best freeware?
Especially since Touch or HiFace accepts 24 bit 96 kHz and higher
I found R8brain, but is there better? BTW found very few posts of up-samplers in Audiocircles (last 600 days)