Audio upsampling in Quicktime Pro: Best export settings for Final Cut?

Question

I'm using Quicktime Pro to convert audio from 32 kHz to 48 kHz, for use in FCE/FCP. Quicktime gives me several options for export settings. I want to make the conversion lossless, without increasing the size of the audio file too much.
These are the settings I'm using so far:
Format: Linear PCM
Channels: Stereo (L R)
Rate: 48 kHz
Sample Rate Converter Settings: Quality: Best
Linear PCM Settings: Sample size: 16 bits
Are these settings the best choices? Does anyone have experience doing this kind of upsampling?
Here are the other options in Quicktime:
Format: Linear PCM, A-Law 2:1, IMA 4:1, MACE 3:1, MACE 6:1, QDesign Music 2, Qualcomm PureVoice, and mu-Law 2:1
Channels: 2 Discrete Channels, Mono, Stereo (L R)
Rate: there are other choices, but I know 48 kHz is what I want
Advanced Settings:
Sample Rate Converter Settings: Faster, Fast, Normal, Better, Best
Linear PCM Settings (when Linear PCM is the format): 8 bit, 16 bit, 24 bit, 32 bit (floating point checked), 32 bit (floating point unchecked).
The file size grows quickly as you increase the Linear PCM bit settings.

Answer 1

You can't create something that is not in the file.
Moving from 32kHz to 48 will only make the file size
larger and can't improve the audio.
Doesn't FCP or FCE import your file at 32. Or does it
change it to 48 after import?
I am aware that increasing the audio from 32 kHz to 48 kHz will not improve the quality of the audio. And yes, Final Cut Pro and Express will both capture and allow you to work witih 32 kHz audio.
I have several hours of video shot with 32 kHz audio settings that I'd prefer to have stored on disk with 48 kHz audio, because (a) some applications like iMovie have demonstrated problems with 32 kHz audio in the past, and (b) the majority of my video is shot with 48 kHz audio, so my 32 kHz video will eventually end up in a 48 kHz project, leaving the upsampling to Final Cut. Yes, I do eventually plan to burn my projects to DVD as well, but this isn't an immediate concern.
The problem with doing the conversion in Final Cut is this: Some of the people knowledgeable about Final Cut Pro and Express recommend doing the upsampling using Quicktime or another application, instead of using Final Cut, because Final Cut may not do as good a job as Quicktime. So my intention is to upsample the audio now in preparation for later projects. I don't completely understand why Final Cut wouldn't do as good of a job at upsampling, but a couple of experienced users in the FCP and FCE forums have independently corroborrated this.
Thanks to everyone for their helpful posts and responsiveness.
PowerMac G5 Quad 2.5 GHz 3GB RAM   Mac OS X (10.4.5)   NVIDIA GeForce 7800GT
Message was edited by: Anthony M Kassir MD