Multi-channel sample rate conversion method

A sampling-rate conversion method receives N input channels which have been digitized at an input sampling rate, and converts the sampling rate of each input channel to produce N output channels at an output sampling rate. The method comprises computing a common FIR interpolating function which depends upon the input and output sample clocks and the instantaneous output time, and applying the common FIR interpolating function to all N input channels to compute all N output channels.