hey, good question... no, you do not want to remaster an already mastered track... simply set up a new session to record in 48K ... record vocals regularly, mix them (volume, pan, eq, comp.. FX.. etc...) once u are finished.. bounce the track as a wav WITH DITHER at 16bits... then... go online, find a program such as ITUNES and convert the WAV to an MP3 ... that's all you can do with a mastered beat... Good Luck !