Asynchronous sample rate conversion for use in a digital audio receiver is disclosed. Different algorithms are applied for the upsampling and downsampling cases. In the upsampling case, the input signal is upsampled and filtered, before the application of a finite impulse response (FIR) filter. In the downsampling case, the input signal is filtered by an FIR filter, and then filtered and downsampled. The FIR coefficients of the fractional delay FIR filter are calculated by evaluation of polynomial expressions over intervals of the filter impulse response, at times corresponding to the input sample points.