foo-RT – A PGGB-RT foobar2000 (Windows) component up samples or down samples your audio tracks in near real-time fashion using insanely long linear filters. We are able to do this by using hardware acceleration PGGB-RT SDK. We say ‘near real-time’ because remastering using insanely long filters require a finite time. Depending on the length of your track and the filter length (in millions of taps) you choose, the very first track will take anywhere from a few seconds to a few ten seconds to start. The subsequent tracks would play in a gap-less fashion

www.remastero.com/foo-pggb-rt-guide
www.foobar2000.org/components/view/foo_pggb_rt