Optimum Structures for Sample Rate Conversion from CD to DAT and DAT to CD Using Multistage Interpolation and Decimation

This paper presents the optimum and minimum order structures for sample rate conversion from 44.1 KHz compact disc (CD) to 48 KHz digital audio tape (DAT) and from DAT to CD when using multirate method. We apply multistage up-sampling and down-sampling technique to obtain the optimum or minimum order configurations. The results show that the proposed structures are much more efficient than the previously presented multirate multistage interpolation and decimation structures, that is, they have the least computational complexity and lower order of filters