The following tools are available from the Studio->Tools menu:
Sample Rate Converter
Changes the sample rate of a file. Can be used (for instance) for CD(44.1 kHz)/DAT(48 kHz) conversion. Sample rate can be thought of as being the digital equivalent of the analog tape recorder's tape speed.
The Noise Shaping button determines whether or not to apply noise shaping to the dither signal.
The Stereo Merger takes two mono audio files and merges them into one stereo audio file. One file is used for the left channel, the other for the right channel.