A sampling rate conversion device which is adapted to convert an input digital signal sampled at an input sampling rate into an output digital signal sampled at an output sampling rate, wherein a ratio of a sampling period of the input digital signal to a sampling period of the output digital signal is M:N, M and N being positive coprime integers, the sampling rate conversion device comprising: - a position coordinate difference calculation section adapted to calculate a position coordinate difference Dk between a position coordinate of a sample of the input digital signal close to a position coordinate Tk of a sample of the output digital signal Yk and the position coordinate Tk; - an FIR coefficient memory adapted to store FIR coefficients F(z) of a finite impulse response-low pass filter, herein called FIR-LPF, having such a characteristic as to cut off frequency components equal to or higher than 1/2 of the output sampling rate when a position coordinate of an impulse input to the FIR-LPF is z = 0, wherein when the position coordinate difference Dk is input, the FIR coefficient memory outputs FIR coefficients F (Zk(q) - Tk) corresponding to position coordinate differences, Zk(q) - Tk, with respect to Zk(q), q = 1, 2,..., p, representing position coordinates of a certain number p of samples of the input digital signal Xk(q) existing in the vicinity of the position coordinate Tk of the sample of the output digital signal Yk; and - an FIR computation unit (3,13) adapted to compute Yk = F(Zk - Tk)*Xk + F(Zk - Tk)*Xk +... + F(Zk(p) - Tk)*Xk(p) and obtain the output digital signal Yk, characterized in that: the position coordinate difference calculation section includes: - an input accumulator adapted to accumulate M and output an accumulated value Sm in synchronization with a processing clock; - an output accumulator adapted to accumulate N and output an accumulated value Sn in synchronization with the processing clock; - an accumulated value comparator making the input accumulator accumulate M when Sm - Sn is equal to or less than a predetermined value, making the output accumulator accumulate N when Sn - Sm is equal to or less than a predetermined value, and outputting, as the position coordinate difference Dk, Sn - Sm obtained when the output accumulator is made to accumulate N. - a position coordinate difference calculation section adapted to calculate a position coordinate difference Dk between a position coordinate of a sample of the input digital signal close to a position coordinate Tk of a sample of the output digital signal Yk and the position coordinate Tk; - an FIR coefficient memory adapted to store FIR coefficients F(z) of a finite impulse response-low pass filter, herein called FIR-LPF, having such a characteristic as to cut off frequency components equal to or higher than 1/2 of the output sampling rate when a position coordinate of an impulse input to the FIR-LPF is z = 0, wherein when the position coordinate difference Dk is input, the FIR coefficient memory outputs FIR coefficients F (Zk(q) - Tk) corresponding to position coordinate differences, Zk(q) - Tk, with respect to Zk(q), q = 1, 2,..., p, representing position coordinates of a certain number p of samples of the input digital signal Xk(q) existing in the vicinity of the position coordinate Tk of the sample of the output digital signal Yk; and - an FIR computation unit (3,13) adapted to compute Yk = F(Zk - Tk)*Xk + F(Zk - Tk)*Xk +... + F(Zk(p) - Tk)*Xk(p) and obtain the output digital signal Yk, characterized in that: the position coordinate difference calculation section includes: - an input accumulator adapted to accumulate M and output an accumulated value Sm in synchronization with a processing clock; - an output accumulator adapted to accumulate N and output an accumulated value Sn in synchronization with the processing clock; - an accumulated value comparator making the input accumulator accumulate M when Sm - Sn is equal to or less than a predetermined value, making the output accumulator accumulate N when Sn - Sm is equal to or less than a predetermined value, and outputting, as the position coordinate difference Dk, Sn - Sm obtained when the output accumulator is made to accumulate N. the position coordinate difference calculation section includes: - an input accumulator adapted to accumulate M and output an accumulated value Sm in synchronization with a processing clock; - an output accumulator adapted to accumulate N and output an accumulated value Sn in synchronization with the processing clock; - an accumulated value comparator making the input accumulator accumulate M when Sm - Sn is equal to or less than a predetermined value, making the output accumulator accumulate N when Sn - Sm is equal to or less than a predetermined value, and outputting, as the position coordinate difference Dk, Sn - Sm obtained when the output accumulator is made to accumulate N. - an input accumulator adapted to accumulate M and output an accumulated value Sm in synchronization with a processing clock; - an output accumulator adapted to accumulate N and output an accumulated value Sn in synchronization with the processing clock; - an accumulated value comparator making the input accumulator accumulate M when Sm - Sn is equal to or less than a predetermined value, making the output accumulator accumulate N when Sn - Sm is equal to or less than a predetermined value, and outputting, as the position coordinate difference Dk, Sn - Sm obtained when the output accumulator is made to accumulate N.