The problem of synchronous fractional sample rate conversion (FSRC) of a di
gital signal by L/M, where L and M are coprime integers [6,10], is revisite
d. Based on a novel approach two different efficient causal block implement
ations of FSRC are concurrently derived and compared with each other. While
the computational load of both structures, being performed in an LTI MIMO
subsystem at the subnyquist rate F-o/L = F-i/M, is identical, their group d
elay is always different. By column and row shifts of the matrix representa
tion of the MIMO subsystem it is possible to transform each structure into
any arbitrary implementation with changed group delay. Moreover it is shown
that, by structural manipulation of the signal flow graph of the MIMO subs
ystem, both implementations ultimately require the same amount of computati
on and storage in spite of different group delay. Finally, by using Nyquist
(L)filters, the maximum number of input samples to FSRC: is retained at its
output. (C) 2001 Elsevier Science B.V. All rights reserved.