Design of a sample-rate converter from CD to DAT using fractional delay allpass filter

In sampling rate conversion between two different formats, the desired output sample values are the interpolated sample values at noninteger (or, integer) multiples of the original sampling period. In this brief, we present an efficient structure for sampling rate conversion from 44.1-kHz compact disc to 48-kHz digital audio tape formats. For efficient conversion, we propose a new infinite-impulse response (IIR) fractional delay filter based on Thiran-based IIR allpass filter. It is shown that the proposed method requires less hardware complexity and maintains high quality of signal-to-noise ratio compared with other methods.