A sampling rate converter adapted to convert input digital signals sampled at an input sampling rate into a plurality (a) of output digital signals Yki (i = 1, 2,..., a) each sampled at an output sampling rate wherein the respective output sampling rates are different from each other, comprising: - a plurality of position coordinate difference computing units (5, 5a, 5b, 5c) adapted to calculate position coordinate differences Dki between position coordinates Tki of the plurality of output digital signals Yki and position coordinates of the input digital signals adjacent to the position coordinates Tki; - an FIR coefficient memory (13, 13a, 13b, 13c) adapted to store FIR coefficients F(z) of a finite impulse response low pass filter (FIR-LPF) at a position coordinate z, and to output FIR coefficients F (Tki-Zki (q)) corresponding to position coordinate differences (Tki-Zki (q)) (q = 1, 2, p) when the position coordinate differences Dki are input, wherein the FIR-LPF has a characteristic of blocking frequency components which are 1/2 or more of the output sampling rates of the respective output digital signals and Zki (q) represent position coordinates of a fixed number (p) of input digital signals Xki (q) present in the vicinity of a periphery of the position coordinates Tki of the output digital signals Yki; - a parallel FIR calculator which is operated in a time-division manner, adapted to calculate Yki = F(Tki-Zki)*Xki)+F(Tki-Zki) *Xki +... +F(Tki-Zki (p))*Xki (p) to obtain the plurality of output digital signals Yki; and - a control unit adapted to supply a group of the FIR coefficients and a group of the input digital signals corresponding to the respective position coordinate differences, to the FIR calculator in a predetermined order when the position coordinate differences corresponding to two or more different output digital signals are concurrently computed. - a plurality of position coordinate difference computing units (5, 5a, 5b, 5c) adapted to calculate position coordinate differences Dki between position coordinates Tki of the plurality of output digital signals Yki and position coordinates of the input digital signals adjacent to the position coordinates Tki; - an FIR coefficient memory (13, 13a, 13b, 13c) adapted to store FIR coefficients F(z) of a finite impulse response low pass filter (FIR-LPF) at a position coordinate z, and to output FIR coefficients F (Tki-Zki (q)) corresponding to position coordinate differences (Tki-Zki (q)) (q = 1, 2, p) when the position coordinate differences Dki are input, wherein the FIR-LPF has a characteristic of blocking frequency components which are 1/2 or more of the output sampling rates of the respective output digital signals and Zki (q) represent position coordinates of a fixed number (p) of input digital signals Xki (q) present in the vicinity of a periphery of the position coordinates Tki of the output digital signals Yki; - a parallel FIR calculator which is operated in a time-division manner, adapted to calculate Yki = F(Tki-Zki)*Xki)+F(Tki-Zki) *Xki +... +F(Tki-Zki (p))*Xki (p) to obtain the plurality of output digital signals Yki; and - a control unit adapted to supply a group of the FIR coefficients and a group of the input digital signals corresponding to the respective position coordinate differences, to the FIR calculator in a predetermined order when the position coordinate differences corresponding to two or more different output digital signals are concurrently computed.