I would like to know what are possible/typical efficient implementations (preferably in fixed-point DSP) of synchronous sample rate conversion between 32KHz and 44.1KHz (audio applications). Also, I'd appreciate if you can possibly share DSP utilization (MIPS, code and data memory).
Notes: Just wanted to make my question a bit more clear:
- By "synchronous" I meant 32K and 44.1K sampling frequencies are on the same clock domain.
- I don't think straight forward poly-phase implementation is a good idea here. It is very efficient for conversion between e.g. 32K and 48K, but upsampling and downsampling factors are somewhat large for 44.1K and 32K
- I had an idea to do the sample rate conversion at two steps: first, convert 32K samples to 44K (upsample by 11 followed by downsample by 8, also suggested by Hilmar in the answers section here). Then do 44K to 44.1K conversion using some kind of fractional sample rate conversion (Farrow, all-pass filters, fractional phase interpolator, etc.). I used 7th order Farrow structure but I'm not quite satisfied with distortion and harmonic levels.
- My application is real-time