The sample rate of a digital signal is converted by a digital simulation of an analog filter. The simulation can update the states of complex poles in the analog filter at arbitrary times using different techniques. One technique updates the states at variable rates. Other techniques update the states at a fixed rate in response to values of input or output samples that are modified to account for offsets between the times of the samples and the times the states are updated. The states may be updated by using interpolations of complex exponential functions. Values of the complex exponential functions may be obtained from a product of values obtained from multiple lookup tables.