I have made a patch which adds support for samplerate conversion to
XMMS's OSS output plugin. Samplerate conversion is done using Erik de
Castro Lopo's libsamplerate aka Secret Rabbit Code.
Why? Because there are soundcards which support only single samplerate
in hardware (usually 48 kHz). To get best possible sound quality out of
these, you'll need high quality samplerate conversion when playing 44.1