http://bugs.winehq.org/show_bug.cgi?id=13046
--- Comment #30 from Raymond superquad.vortex2@gmail.com 2010-10-14 07:29:44 CDT --- e.g. dmix 's default sample rate is 48000Hz
but if the sound card support 44100Hz , you can change the dmix's sample rate to 44100Hz, so resample by wine is easy as Dsound request 22050Hz or 11025Hz