(olddata is unsigned char *, preinitialized)
(mmckinfoSubchunk is MMCKINFO, preinitialized)
ACMSTREAMHEADER acmsh;
HACMSTREAM hAcm;
WAVEFORMATEX wfxSrc, wfxDest;
DWORD dwOutputSize;
unsigned char *newdata;
		
wfxSrc.wFormatTag = WAVE_FORMAT_PCM;
wfxSrc.nChannels = 1;
wfxSrc.nSamplesPerSec = 44100;
wfxSrc.nAvgBytesPerSec = 88200;
wfxSrc.nBlockAlign = 2;
wfxSrc.wBitsPerSample = 16;
wfxDest.wFormatTag = WAVE_FORMAT_PCM;
wfxDest.nChannels = 1;
wfxDest.nSamplesPerSec = 48000;
wfxDest.wBitsPerSample = 16;
wfxDest.nBlockAlign = 2;
wfxDest.nAvgBytesPerSec = 96000;
if (acmStreamOpen(&hAcm, NULL, &wfxSrc, &wfxDest, NULL, 0, 0, 0) != 0)
{
	printf("Error.");
	return -1;
}

acmStreamSize(hAcm, mmckinfoSubchunk.cksize, &dwOutputSize, ACM_STREAMSIZEF_SOURCE);
newdata = malloc(dwOutputSize);
ZeroMemory(&acmsh, sizeof(ACMSTREAMHEADER));
acmsh.cbStruct = sizeof(ACMSTREAMHEADER);
acmsh.pbSrc = olddata;
acmsh.cbSrcLength = mmckinfoSubchunk.cksize;
acmsh.pbDst = newdata;
acmsh.cbDstLength = dwOutputSize;
acmStreamPrepareHeader(hAcm, &acmsh, 0);
if (acmStreamConvert(hAcm, &acmsh, 0) != 0)
{
	printf("Error.");
	return -1;
}

if (acmStreamUnprepareHeader(hAcm, &acmsh, 0) != 0)
{
	printf("Error.");
	return -1;
}

acmStreamClose(hAcm, 0);