http://bugs.winehq.org/show_bug.cgi?id=14717
--- Comment #168 from Antonio lorefice2@libero.it 2011-05-02 05:37:10 CDT --- Audio resampling is a cpu intensive task, so i think the user has to choice the audio quality he wants. Windows has that option in controlpanel -> sounds -> audio -> advanced.
Under GNU we have libsamplerate in different flavours (samplerate_order,samplerate_linear,samplerate,samplerate_medium,samplerate_best) which leads to different cpu loads and different quality. I found that anything over samplerate_order is better than default wine resampler, but to get acceptable quality, at least "samplerate" has to be used. It has an overhead of 2+2% on an E7500@2.93GHz when upsampling from 44khz to 48lhz.