Apple Final Cut Pro 6 - Manual (Page 326)

Chapter 20 Importing Media Files into Your Project 325
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8 In the Rate pop-up menu, choose the sample rate of your sequence, then click OK.
Make sure the size is kept at 16-bit.
9 Click OK.
10 Choose a name and location for the new file, then click Save.
Once the conversion is complete, you need to import the new media file into
Final Cut Pro.
11 In the Finder, navigate to the location of your newly converted audio media file, then
select the file and drag it into your project in the Final Cut Pro Browser.
You may want to delete the old clip in your project so you aren’t confused by two clips
with the same name.
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Tip: You can also convert multiple clips at once using the Batch Export command.
Importing Broadcast Wave Files
The Broadcast Wave Format (BWF) is an extension of the WAVE file format that includes
additional metadata. Because BWF files can store timecode information, this format is
particularly popular for video post-production. Many professional audio recorders
today can record BWF files.
BWF files store only the first timecode number; the remaining timecode numbers are
calculated by Final Cut Pro. Mapping timecode to audio samples is a straightforward
process for frame rates such as 25 fps and 30 fps, but the process is more complex for
29.97 fps video. There are two complications:
 29.97 fps video is not really 29.97 fps, but rather 30 fps x 1000/1001, or
29.9700299700299700 fps (repeating).
 There is no fixed relationship between the number of samples and the number of
frames per second. Instead, a repeating sequence of varying samples per frame is
established, defined by SMPTE standards.
Also, there is no ratified standard to indicate or detect whether a BWF file was recorded
with drop frame or non-drop frame timecode.