Hi there, thanks for responding.
I am not sure if the sine wave is being resampled. I used DRC and set it to use the default output device at 41000, as far as I am aware there is no changed settings in terms of the sound output in windows which is connected to a USB dac, on that basis I *think* its straight through. JRiver is not in any way involved at this stage.
I think I have to finger the mic here. Although to be fair I can hear what I think the convolution is trying to achieve, the sound in my room is bright and thats removed, but something odd is happening every where else and I am guessing a 30 quid usb mic from Maplin may be to blame
Easy to blame the tools, but if they are crap I guess the end result will be poor, looks like I will need to pony up!