To convert between non-integer sample rates, something called a "Polyphase FIR
Filter" is used. This was invented by Bob Adams of Analog Devices in the early
'90s. Details here:
http://www.e-insite.net/ednmag/archives/1994/072194/15df1.htmI don't even ∗pretend∗ to understand what he's talking about :)
Paul S.