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Resample at the end or the beginning?

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Greetings ppl.
I extracted some music tracks from a concert DVD and these are in PCM 24Bit/48Khz .wav files, so I'm going to make them CD-ready (16Bit/44.1Khz) in SoundForge 7.0 but I was wondering if there is any impact on quality if I lower the bit-depth first and then do the SRC or should I do it the other way around?

I need ME advice before I record.

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I do softly spoken word recordings (medical hypnosis applications), and have an 6 week deadline to record a 16-CD instructional project. I have never used an ME before but would like to trust my audio files to an ME for this project. The audio publishing company is quite prominent and has a studio available with engineer/etc.