Digital filter sampling rate conversion method and device

A digital filter providing output samples at a rate B while input samples are being provided at a rate A. The filter impulse response h(t) is sampled at a rate P=a.A=b.B, with P being the lowest common multiple to A and B, to derive Np filter coefficients therefrom. The coefficients are arranged into "a" sets of Np/a coefficients and stored. Output samples are then computed by feeding input samples Sn at incoming rate while permutating the sets of coefficients and generating output samples at the output rate.