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We present a kernel with block structure realized in the Farrow structure form. The design problem of kernel for sampling rate converter using the block structures becomes a nonlinear problem, because the product of the coefficient of the polynomial which constructs each block and the coefficient which determines the ratio of each block need. In this paper, hence, we propose the method for solving the nonlinear problem using an iterative semi-definite programming (SDP). The usefulness of the proposed method and kernel is verified through an example.