A method and device for resampling an audio frequency signal in an audio frequency signal coding or decoding. The method includes the following acts for each signal block to be resampled: determining, by adaptive linear prediction, a number of future signal samples, this number being defined as a function of a chosen resampling delay; constructing a resampling support vector from at least samples of the current block and determined future signal samples; applying a resampling filter to the samples of the resampling support vector.