Conversion between different sampling frequencies will be a necessity in many applications of digital audio, due to conflicting sampling rates in a different systems which may have to be interconnected. A universal sampling frequency converter for arbitrary sampling rates will be required. State of the art methods involving either a return in the analog domain or conventional FIR digital filtering are at present uneconomical and do not offer the flexibility required by digital audio applications. After a short review of these techniques, the paper presents a radically new approach to digital sampling rate conversion. It provides pitch-true, high accuracy conversion between arbitrary sampling frequencies. The implementation of the sampling-frequency converter is discussed, along with some applications in digital audio.
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https://aes2.org/publications/elibrary-page/?id=12004
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