Computationally efficient sampling rate converter for audio signal application

Avery high quality sampling rate converter is required in many applications viz. digital audio broadcast, computer communication, biomedical, multimedia etc. Most high quality sampling rate converter uses digital filter that provide required quality of data at desired sampling rate. Decimation filters are the digital filter that works at lesser sampling rate as compared to conventional filter. This paper derives efficient two stage polyphase structure for sampling rate conversion of audio signal. It is demonstrated with the help of test signal that by using polyphase structure, computational complexity is reduced by 34% compare to conventional filter.