A device and method for conversion of bi-directional signals using controlled dual value up/down counters uses a plurality of cascaded up/down counters chained together to alter the ratio of a maximum coefficient of N to N+1 for the first counter in the cascade of counters. The output count signal of each counter is connected to the clock signal input of the next counter. The signal to be converted is input to the first counter in the chain and each input pulse increments or decrements a count value for the counter until a maximum coefficient or zero is reached at which point a count pulse is output of the counter and it is then reset to zero or the maximum coefficient at the next input pulse depending on whether a direction input is high or low circuit.
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