I still continued my example (http://code.google.com/p/bitspersampleconv2/wiki/HowToUseResamplerMFT) integrated Mediafoundationreader the moment and to learn.
I saw your approach Encoder and use of buffers, I think it will be very useful for my procedure.
Incidentally I found a book for you
http://books.google.fr/books?id=w4EkIF_O7F8C&pg=PT507&lpg=PT507&dq=f447b69e-1884-4a7e-8055-346f74d6edb3&source=bl&ots=pOpwYyqMGZ&sig=RYVpx1puLD0S8X9cOCE6qx8dm0M&hl=fr&sa=X&ei=RIi4UJ6pK4WRhQeqrIDYDw&ved=0CFsQ6AEwBg
can be a gift idea for Christmas;-) ok this is not funny :-)