A multi-channel audio signal converting device using a time-varying digital filter, an electronic system including the same, and a method of converting an audio signal using the time-varying digital filter are provided. The multi-channel audio signal converting device includes a first signal channel and a second signal channel configured to perform analog-to-digital conversion or digital-to-analog conversion using a first clock signal; and a first time-varying filter configured to synchronize a digital audio signal synchronized with a second clock signal different from the first clock signal with the first clock signal and to input the digital audio signal to the second signal channel when digital-to-analog conversion is performed or to synchronize an output signal of the second signal channel with the second clock signal when analog-to-digital conversion is performed.