The invention relates to an asynchronous sample rate converter (ASRC) for the conversion of the sample rate of digital data such as audio data or video data. In the case of high over-sampling or sub-sampling factors an ASRC becomes quite complex. It is an object of the invention to provide an ASRC with a simplified design for such purposes. It is suggested to use an ASRC which has a n-tap polyphase filter, whereby a computational entity performs a polynomial computation of the filter coefficients. The attenuation at the notch frequencies is best when using a Parzen window or a quadratic window.