$ file DVT_A001.MP3 
DVT_A001.MP3: MPEG ADTS, layer III, v2,  64 kbps, 22.05 kHz, Monaural

$ lame --mp3input -b 64 -m m --resample 22.05 lsdlrm.MP3 DVT_B002.MP3

$ ls /mnt/PHILIPS/VOICE/B/
DVT_B001.MP3

$ cp DVT_B002.MP3 /mnt/PHILIPS/VOICE/B/