An efficient algorithm for sample rate conversion from CD to DAT

This letter unveils an efficient algorithm for sampling rate conversion (SRC) technique from 44.1 kHz compact disc (CD) to 48 kHz digital audio tape (DAT). This method involves upsampling the input signal by two, and then passing the interpolated signal through a fractional delay filter that employs a simple decimation. This method can also be used for SRC from DAT to CD without changing the filter coefficients. The proposed algorithm is simulated in Matlab and can be implemented in a realtime digital signal processor (DSP). Compared with other existing methods, the proposed method has the advantage that it requires fewer million instructions per second (MIPS) and memory.