Impulse response approximation for arbitrary sampling rate conversion

Converting a digital signal from one sampling rate to another, where the according clocks are independent of each other, is revisited. The state-of-the-art approach approximates an ideal continuous impulse response in a suboptimal manner. For a new approach an ideal impulse response is specified and approximated with a polynomial according to a least squares-criterion. This approach is compared with the state-of-the-art approach concerning expenditure: storage and multiplication.