A method implemented in a sound signal decoder for converting received linear predictive (LP) filter parameters from a sound signal sampling rate S1 to a sound signal sampling rate S2, the method comprising:
- computing, at the sampling rate S1, a power spectrum of a LP synthesis filter using the received LP filter parameters;
- modifying the power spectrum of the LP synthesis filter to convert it from the sampling rate S1 to the sampling rate S2;
- inverse transforming the modified power spectrum of the LP synthesis filter to determine autocorrelations of the LP synthesis filter at the sampling rate S2;
- and
- using the autocorrelations to compute the LP filter parameters at the sampling rate S2.