A method of generating a signal having a converted sampling rate in a communication system is provided. The method includes selecting effective input samples among S number of input samples included in an input stream corresponding to an input sampling rate, generating a filter coefficient set including filter coefficients having a length of a second tap, the filter coefficients having the length of the second tap being generated by dividing a filter coefficient having a length of a first tap configuring a low-pass filter into the filter coefficients having the length of the second tap corresponding to a number of selected effective input samples, selecting filter coefficients corresponding to each of the effective input samples among the filter coefficients included in the filter coefficient set, and outputting output samples having an output sampling rate which is converted from the input sampling rate.