Sample Rate Conversion - Example

Example

CDs are sampled at 44.1 kHz, but a Digital Audio Tape, or DAT is usually sampled at 48 kHz. How can material be converted from one sample rate to the other? First, note that 44.1 and 48 are in the ratio 147/160. Therefore to convert from 44.1 to 48, for example, the process is (conceptually):

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