In a digital audio system, a significant problem exists when signals which have been sampled at different rates are being processed simultaneously. The paper discusses a digital system for converting signals from a 44.1 kHz sampling rate to 50.4 kHz rate. The technique makes use of a 1024-point finite impulse response (FIR) filter to allow interpolation by the Remez algorithm. Hardware has been constructed to provide 16-bit accuracy and involving approximately 128 multiplications per sample, to allow real-time conversion for a 20 kHz bandwidth audio signal.
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