Mastering often involves a change in sampling rates from a higher sampling rate to the sampling rate required by the distribution medium such as CD etc. This rate change implicitly implies a resampling process that can introduce artefacts into the output. Modern sampling theory gives useful insight into how to improve this process. This paper introduces modern sampling theory to highlight both the problems, and possible solutions, sample rate changing of recorded digital audio at the highest quality possible. Possible methods for changing the rate are discussed and means of reducing the huge computational cost are described. The paper will show that by using the insight from modern sampling methods it is possible to change sample rates with near perfect, to perfect fidelity.
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