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In this paper, we proposes an efficient structure for rational sampling rate converter. Finite impulse response filter is used in between upsampler and downsampler in order to avoid image spectra and aliasing effects respectively. Coefficient symmetry of the linear phase filter is used so that number of required multiplication per output sample is reduced.doi:10.5120/ijca2015906795 fatcat:v7m25jwz6zcejoj2fr4l5n7cge