The invention relates to a method for compensating for fluctuations of scan rates
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DAC , which are based on an input data stream 11 connected to a receiver 6 and an output data stream 12 output by the receiver 6. The input data stream 11 was first transferred via a network jitter causing communication network 5 and then intermediately stored on the receiver 6 in a buffer 20, the level thereof being monitored by a buffer read indicator 32 and kept in the region of a target value. In order to enable transmission of data signals, in particular audio data signals, without a fixed scan rate ratio being present between the data signals of the transmitter 2 and the receiver 6, an adaptive scan rate conversion 28 is proposed according to the invention. This occurs by means of a digital filter 26 having dynamically variable filter coefficients, wherein the filter coefficients are calculated depending on a non-integer portion 36 of the buffer read indicator 32. In addition, an estimated value of the scan rate ratio is determined by means of the integer portion 24 of the buffer read indicator 32. The invention further relates to a device for executing a method of said type.