An active noise cancellation system for reducing, at a listening position, the power of a noise signal (x[n]) being radiated from a noise source to the listening position, the system comprising: an adaptive filter receiving a reference signal (x E [n]) representing the noise signal (x[n]) and comprising an output providing a compensation signal (y[n]), the compensation signal (y[n]) being provided at a first sample rate; a signal source providing a measurement signal (m[n]); at least one acoustic actuator radiating the compensation signal (y[n]) and the measurement signal (m[n]) to the listening position; at least one microphone receiving a superposition of the radiated compensation signal (y[n]), the measurement signal (m[n]), and the noise signal (d[n]) at the listening position and providing a microphone signal (dm[n]); a secondary path comprising a secondary path system which represents the signal transmission path from an output of the adaptive filter to an output of the microphone; and an estimation unit for estimating a transfer characteristic (S(z)) of the secondary path system responsive to the measurement signal (m[n]) and the microphone signal (dm[n]); a pre-processing unit configured to superpose measurement signal (m[n]) and compensation signal (y[n]) and to supply resulting sum signal(s) to the acoustic actuator(s); characterized by the pre-processing unit comprising a sample rate converter to adjust the first sampling rate to match a second sample rate of an audio system driving the acoustic actuator(s), and wherein the pre-processing unit comprises an all-pass to provide the same signal phase shift in both signal paths of the measurement signal (m[n]), the signal path comprising the secondary path and the signal path comprising the estimated secondary path. an adaptive filter receiving a reference signal (x E [n]) representing the noise signal (x[n]) and comprising an output providing a compensation signal (y[n]), the compensation signal (y[n]) being provided at a first sample rate; a signal source providing a measurement signal (m[n]); at least one acoustic actuator radiating the compensation signal (y[n]) and the measurement signal (m[n]) to the listening position; at least one microphone receiving a superposition of the radiated compensation signal (y[n]), the measurement signal (m[n]), and the noise signal (d[n]) at the listening position and providing a microphone signal (dm[n]); a secondary path comprising a secondary path system which represents the signal transmission path from an output of the adaptive filter to an output of the microphone; and an estimation unit for estimating a transfer characteristic (S(z)) of the secondary path system responsive to the measurement signal (m[n]) and the microphone signal (dm[n]); a pre-processing unit configured to superpose measurement signal (m[n]) and compensation signal (y[n]) and to supply resulting sum signal(s) to the acoustic actuator(s); characterized by the pre-processing unit comprising a sample rate converter to adjust the first sampling rate to match a second sample rate of an audio system driving the acoustic actuator(s), and wherein the pre-processing unit comprises an all-pass to provide the same signal phase shift in both signal paths of the measurement signal (m[n]), the signal path comprising the secondary path and the signal path comprising the estimated secondary path.