An improved method converts a first sampling rate of signal values to a second sampling rate, the second sampling rate being a non-integer multiple of the first sampling rate. The method includes the steps of: interpolating between successive signal values occurring at the first sampling rate to derive further signal values at an integer multiple sampling rate thereof, the integer multiple sampling rate falling within a range that is a greater than 0.5 and less than two times an integer multiple of the second sampling rate; employing a method of weighted average interpolation or decimation to derive from the signal values occurring at an integer multiple sampling rate of the first sampling rate, signal value magnitudes occurring at the integer multiple of the second signal sampling rate; and decimating the signal values at the integer multiple of the second sampling rate by an integer multiple factor to derive second sampling rate.