Abstract: Systems and methods for sample rate tracking are provided. An example method includes computing an actual latency associated with an output sample from an output sample stream. The actual latency is calculated using a phase and a phase increment (conversion rate ratio). A measured latency is determined using an internal clock using a presentation time of the output sample, or an input sample from an input sample stream, or both. The measured latency is compared to the actual latency to generate a latency error. A successive phase increment can be determined based on the latency error by using a low-pass or adaptive filter to adjust the latency error.