LinuxQuestions.org - How convert 24 bit 192khz Flac to 24 bit 48khz using the command line?

Now using ffmpeg 0.6.1 i can doing this:
ffmpeg -i input.flac -acodec pcm_s24le -ar 48000 output.wav
ffmpeg -codecs | grep DEA.*PCM.*24

Quote:

libavutil 50.15. 1 / 50.15. 1
libavcodec 52.72. 2 / 52.72. 2
libavformat 52.64. 2 / 52.64. 2
libavdevice 52. 2. 0 / 52. 2. 0
libswscale 0.11. 0 / 0.11. 0
DEA pcm_s24be PCM signed 24-bit big-endian
DEA pcm_s24daud PCM D-Cinema audio signed 24-bit
DEA pcm_s24le PCM signed 24-bit little-endian
DEA pcm_u24be PCM unsigned 24-bit big-endian
DEA pcm_u24le PCM unsigned 24-bit little-endian

but i like maintain Flac instead going on Wav.
On all other cases, the conversion would be at 16 bit, instead of 24 bit.

Note:
On PCM is supported even 32 bit despite i haven't tried it and i don't interest on it.