Abstract: A sample rate conversion is accomplished by presenting to a numerically controlled oscillator (NCO) register a clock input at the desired output rate; first-modifying the NCO register contents responsive to a first factor; determining when the first modified NCO register contents are in a predetermined range and in response to the first modified NCO register contents not being in the predetermined range, presenting the first modified NCO register contents to the input of the NCO register; second-modifying, responsive to a second factor, the first modified NCO register contents when the first modified NCO register contents are within the predetermined range and presenting it to the input of the NCO register; and fetching samples, in response to the first-modified NCO register contents being in the predetermined range and interpolating them to produce a resultant sample value at the output rate, and in response to the contents not being in the predetermined range to interpolate the previous sample to produce a