Today when digital audio technology comes down in price and its use gets more and more widespread, the need arises for inexpensive, high quality, digital sampling rate convertors. To make them as user-friendly as possible, they should be able to handle conversions between any sampling rates within the band 30kHz to at least 52kHz whether the input and output rates are synchronous or asynchronous, abolishing the need for synchronization cables. This paper presents one possible solution for such a digital sampling rate convertor.
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