Design of a sample-rate converter based on least-square method

A sample-rate converter in digital domain is regarded as filtering the origin signal, and the precision of resampling is mainly decided by filter designing. To improve the accuracy of signal resampling, a resampling realization method is proposed in this paper. It converts a resampling problem into a time-variable filter designing, so the least-square method can be used to obtain the filter coefficients and obtain better accuracy. To avoid the ill-conditioning problem which may arise in solving the least-square equations, QR decomposition based on householder transformation is used. Finally, the experimental results proved that high accuracy signal resampling can be realized with the proposed method.