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This work presents a novel efficient method for conversion between arbitrary sampling rates. The method allows arbitrary number of zeros at multiples of both input and output sampling rates, thus it has both good anti-imaging and good anti-aliasing properties. Further, two equivalent efficient implementation structures are presented. The implementation is done either by using the modified Farrow or transposed modified Farrow structure. By choosing one of these two alternatives appropriately, it is possible to shift most of the operations to lower sampling rate.
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Babić et al. (2004) studied this question.
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