To convert between non-integer sample rates, something called a "Polyphase FIR Filter" is used. This was invented by Bob Adams of Analog Devices in the early '90s. Details here: http://www.e-insite.net/ednmag/archives/1994/072194/15df1.htm I don't even *pretend* to understand what he's talking about :) Paul S.
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Sampe-Rate Conversion
2004-02-08 by Paul Schreiber