 new sample is taken as an exact duplicate of the nearest sample instead of a varying portion of the two nearest samples), which was the lowest-quality conversion mode that could be set in previous versions of Windows.The resampler can be set to a high-quality mode via a hotfix for Windows 7 and Windows Server 2008 only.Audio Compression Manager (ACM) is a Windows multimedia framework that manages audio codecs (compressor/decompressors).