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A novel arbitrary conversion ratio sample rate conversion (SRC) structure for software defined radio (SDR) is proposed in this paper. Simplified implementation is also presented, which uses only one multiplication per sample for the trapezoidal interpolation. The passband droop of the trapezoidal interpolation is compensated by the reconstruction filter, which is designed using frequency sampling method. A root raised cosine filter design example is given to show that both anti-imaging and anti-aliasing requirements for SRC can be satisfied by proper selection of design parameters.