Join AVI with VirtualDub Error

[maximgre]

While trying to join two AVIs with VirtualDub I get an error which looks like this:
Cannot append segment audio streams have different sampling rates.
Video is xvid and audio fraunhoffer MP3 both files at 48khz 96kbps.
Is there a solution except for recompression?

[setarip]

For EACH of the two files, do the following:

1) Load file into VirtualDub
2) Set "Video" to "Direct Stream Copying"
3) Set "Audio" to "Full Processing Mode"
4) From the "Audio" dropdown menu, select "Compression"
5) Select, for example, 48,000Hz
6) From the "Audio" dropdown menu, select "Conversion"
7) If necessary, put a checkmark next to "Display all formats"
8) Select your preferred sampling rate from amongst the, for example, 48,000Hz .MP3 rates listed
9) Click on "OK"
10) Save with a new filename