Sampling rate converting method and circuit

A sampling rate converting circuit comprising:

• an oversampling component which stores input data among the input data and an input timing signal synchronized with the input data in a memory, multiplies the data stored in the memory by a filter coefficient to obtain a first multiplied result, accumulates the first multiplied result to obtain the accumulated result, stores the accumulated result in the memory again, and externally outputs the accumulated result, in which the frequency of the input data is oversampled, as output data;
• an input/input time calculating component which calculates an input/input time, which is an interval of the input timing signal, based on the input timing signal;
• a multiplied result calculating component which calculates an input/output time from an input of the input timing signal to an output of the output timing signal based on the output timing signal and the input timing signal of the output data and multiplies the input/output time by an oversampling multiple to obtain a second multiplied result;
• a dividing component which divides the second multiplied result by the input/input time to obtain a sampling position;
• and
• a coefficient generating component which generates the filter coefficient based on the sampling position and supplies the filter coefficient to the oversampling component.