A signal processing system includes a digital sample rate converter to convert a signal sampled at a first sampling frequency into a corresponding signal sampled at a second sampling frequency. In at least one embodiment, the sample rate converter includes a digital sample rate conversion filter. The digital sample rate conversion filter includes a digital filter that models a continuous time filter such as a low pass RC filter and generates filtered samples. The digital sample rate conversion filter also includes an interpolation filter that determines samples between the digital filtered samples. A sample selector selects the samples generated by the interpolation filter at the second sampling frequency. In at least one embodiment, the sample selector determines when to generate interpolated samples and the amount of time offset from an adjacent sample generated by the digital filter.