In gnuradio-examples/python/audio there is a completely worked out

example block to do EXACTLY what was requested, go to and from 32000 and

48000. It is good practice to look in the examples directory because

with very high probability, the developers who check stuff in have faced

the kinds of problems you want to tackle. Ask after you have looked

there.

In this case it is test_resampler.py

It does a PERFECT 3/2 polyphase resampling ( and back 2/3) since that is

a rational fraction, not an approximation. If you use the low_pass_2

filters, you gain better control over the number of taps required. It

uses the brilliant study by fred harris of finding the minimum number of

taps that will just exceed the number required to get in band ripple,

transition bandwidth, and stop band rejection you are targeting.

Bob