Originally Posted by
Funkstar
Audacity? No idea if it will do it, but worth a shot and it's free.
The question remains: why capture in 24/96 in the first place? Even if you used very high end recording equipment to make the originals, and use a very good cassette deck, you are unlikely to need to the headroom that 24/96 allows you.
But you have them now, so the other way of doing it would be to convert the 24/96 recordings into 16/44.1 for every day use. Depending on how you intend to play them back, you may run into further problems being in high resolution.