A system for resampling an input audio signal into an output audio signal, according to a rational resampling ratio L/M, wherein L is an upsampling factor, M is a downsampling factor and L and M are integer numbers greater or equal to one, the system comprising - a processing unit configured to determine a current output sample y[p] of the output audio signal from one or more input samples x[q] of the input audio signal using a current subset of filter coefficients from a filter configured to reduce imaging and/or aliasing of the output audio signal; wherein the filter comprises N filter coefficients and each subset of filter coefficients comprises R coefficients, wherein R is equal to N/L or to the nearest integer value thereof, wherein the current subset of filter coefficients corresponds to a phase of a polyphase structure of the filter with a current phase index l p, wherein the polyphase structure comprises L phases; characterized in that the system further comprises: - a phase look-up table and a filter look-up table or a combined phase / filter look-up table providing a mapping between phase indexes of different phases of the polyphase structure of the filter, which are to be used to determine different output samples, and phase indexes of directly preceding phases which are to be used to determine directly preceding output samples, respectively, wherein the phase look-up table and the filter look-up table or the combined phase / filter look-up table furthermore provide a mapping between phase indexes and respective subsets of filter coefficients from the filter; and wherein the processing unit is further configured to - determine the current subset of filter coefficients based on a previous phase index l p -1 for a previous output sample y[p-1] directly preceding the current output sample y[p], using the phase look-up table and the filter look-up table or the combined phase/filter look-up table. - a processing unit configured to determine a current output sample y[p] of the output audio signal from one or more input samples x[q] of the input audio signal using a current subset of filter coefficients from a filter configured to reduce imaging and/or aliasing of the output audio signal; wherein the filter comprises N filter coefficients and each subset of filter coefficients comprises R coefficients, wherein R is equal to N/L or to the nearest integer value thereof, wherein the current subset of filter coefficients corresponds to a phase of a polyphase structure of the filter with a current phase index l p, wherein the polyphase structure comprises L phases; - a phase look-up table and a filter look-up table or a combined phase / filter look-up table providing a mapping between phase indexes of different phases of the polyphase structure of the filter, which are to be used to determine different output samples, and phase indexes of directly preceding phases which are to be used to determine directly preceding output samples, respectively, wherein the phase look-up table and the filter look-up table or the combined phase / filter look-up table furthermore provide a mapping between phase indexes and respective subsets of filter coefficients from the filter; and wherein the processing unit is further configured to - determine the current subset of filter coefficients based on a previous phase index l p -1 for a previous output sample y[p-1] directly preceding the current output sample y[p], using the phase look-up table and the filter look-up table or the combined phase/filter look-up table.