With the advent of high density recording, sample rate conversion between audio signals sampled at 96 kHz, 88.2 kHz, 48 kHz, and 44.1 kHz is required for professional mastering. To retain sonic information to the greatest degree possible, the algorithms needed to convert 88.2 kHz/24 bit and 96 kHz/24 bit data to 44.1 kHz/24 bit must be of very high quality, however, the former is a relatively straightforward two phase filter, while the latter requires a filter of 147 phases. The multiphase filter imposes greater demands on processing resources, precision requirements, and development time. This paper describes a series of candidate filters for high quality rate conversion between data sampled at all of the above frequencies. Implementation, design considerations, and tradeoffs are discussed in the context of maximum rentention of the sonic information in the source.
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