I assumed the question here was how to tune a sample. In sound design terms that is the most integral part of the sf development process. The sample has to be pitched dead on. Emu do not even allow a variance of 1 cent +-, so it is important, but only if you are creating instrument presets. If you are tuning a sample for musical reasons then, by all means, use your ears. If you are tuning a sample on it's own merits and need to then span it across the keyboard and place it correctly and know when it will start to detune itself so you can then use a new sample at a different placement, then tuning it is absolutely crucial. If you are creating a bass preset and you need 4 samples, C2, C3, C4, C5, then even 1 cent variance will mean that each tme you go up a semitone that sample detunes itself further from the correct pitch, so you would need more than 4 samples to create your bass preset. If you have tuned the sample bang on then you could use a sample every octave and keep it in pitch.
The man asked how to tune a sample, that's how we sound designers do it. You want to use a sample that is placed at one location, say C3, and just have it triggered then use your ears. If you need to tune a sample to use in preset work, then you have to have the sample pitch correct. And there are very few ears on this planet that can spot a 1 cent difference in pitch. The other reason we tune samples is that when it comes to looping that sample, as in creating a preset(bass as an example), then you need to have full integer cycles otherwise your loop will detune itself even faster and earlier when you span the sample.This is why I asked if the poster wanted to tune more than one note being played at a time, as I assumed it was for building instrument presets. If it's for using a played piece of music and you just want it to fit into your song, then the ears are the winners here.
Hope that helps.