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Single-Stage Sampling Frequency Conversion

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The first implementation of a purely digital, universal sampling frequency converter was based on a four-stage digital filter supplemented by a complex asynchronous buffer. A new approach to digital filter design and implementation leads to one single filter of length 1.8 million, with considerably simplified control circuitry. The new design accepts fast-varying sampling frequencies, can reverse modes without output discontinuity, and accommodates digital audio word lengths in excess of 16 bits.

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AES - Audio Engineering Society