In a sampling frequency conversion apparatus, an input sample register stores a predetermined number of input samples as an original sequence of input samples for an interpolative operation. A coefficient generating part prepares a first sequence of interpolative coefficients corresponding to an oversampled sequence of input samples which are obtained by inserting nominal input samples of zero values to the input samples stored in the input sample register, and generates a second sequence of interpolative coefficients which are extracted from the first sequence of the interpolative coefficients and which correspond to the original sequence of the input samples. A convolutional operation part convolutes the second sequence of the interpolative coefficients with the original sequence of the input samples so as to output an interpolated sample.