In one or more embodiments, an over-sampling method and corresponding over-sampling circuit efficiently generate an over-sampled signal by determining sampling phases in the over-sampled signal that are unused by downstream processing of the over-sampled signal, and skipping the generation of output values for the over-sampled signal that correspond to the unused sampling phases. In a communication receiver embodiment, determining the unused sampling phases comprises, with respect to currently estimated multipath delays of a received communication signal from which the over-sampled signal is derived, determining which sampling phases in the over-sampled signal will not be used by a downstream processing circuit having known processing delay assignment constraints. The known delay assignment constraints comprise Rake finger placement constraints or channel equalizer tap placement constraints, for example.