Spectral Analysis of Sample Rate Converter

The aim of digital sample rate conversion is to bring a digital audio signal from one sample frequency to another. The distortion of the audio signal introduced by the sample rate converter should be as low as possible. The generation of the output samples from the input samples may be performed by the application of various methods. In this paper, a new technique of digital sample-rate converter is proposed. We perform the spectral analysis of proposed digital sample rate converter.