In the Import Session Data dialog, you can set options that control how sample rate conversion is applied to imported audio files. If the source session and the current session have the same sample rate, this portion of the dialog is unavailable.
For audio files created in any session, no matter what the session sample rate is, you can have the sample rate conversion process treat the files in several ways to compensate for pull up, pull down, and NTSC or PAL frame rates. This setting allows you to choose the sample rate from which you want the sample rate conversion process to start.
The destination sample rate is always set to the sample rate of your current session.