A sampling frequency converter for converting a first signal sampled at a first sampling frequency f1 into a second signal sampled at a second sampling frequency f2 comprising an interpolation device supplied with the first signal, for inserting L-1 zeros (L is an integer) for every sampling time, a filter circuit for attenuating a frequency component over a frequency f/2 (f is a frequency) within an output signal of said interpolation device, where the filter circuit has a series circuit consisting of a finite impulse response digital filter and an infinite impulse response digital filter, and the frequency f is equal to the first sampling frequency f1 when f1 f2, and a decimation device for extracting every M-th (M is an integer) output signal of the filter circuit, to produce said second signal.