A method and apparatus for converting the sampling rate of digital signals including a decimating comprising a low pass filter (122) and a downsampler (124), wherein the input signal is decimated a number of times based on a ratio of an input sampling rate to an output sampling rate. The exemplary apparatus also includes an upsampler (130) and another decimator (140) wherein the signal is upsampled after decimating if a ratio of the input sampling rate to an output sampling rate is not a power of an integer number.