In general, this disclosure describes techniques for changing a sampling frequency of a digital signal. In particular, the techniques provide a more accurate way to determining a relative timing between a desired output sample and a corresponding input sample using a non-approximated integer representation of the relative timing. The relative timing between the desired output sample and corresponding input sample may be represented using a first component that identifies a latest input sample of the digital signal used to generate intermediate samples, a second component that identifies an intermediate sample, and a third component that identifies a timing difference between the desired output sample and the intermediate sample. Each of the components may be recursively updated using non-approximated integer values.