Audio decoder device for decoding a bitstream, the audio decoder device comprising: a predictive decoder for producing a decoded audio frame from the bitstream, wherein the predictive decoder comprises a parameter decoder for producing one or more audio parameters for the decoded audio frame from the bitstream and wherein the predictive decoder comprises a synthesis filter device for producing the decoded audio frame by synthesizing the one or more audio parameters for the decoded audio frame; a memory device comprising one or more memories (6; 6a, 6b, 6c), wherein each of the memories (6; 6a, 6b, 6c) is configured to store a memory state (MS; AMS, SMS, DMS) for the decoded audio frame, wherein the memory state (MS; AMS, SMS, DMS) for the decoded audio frame of the one or more memories (6; 6a, 6b, 6c) is used by the synthesis filter device for synthesizing the one or more audio parameters for the decoded audio frame; and a memory state resampling device configured to determine the memory state (MS; AMS, SMS, DMS) for synthesizing the one or more audio parameters for the decoded audio frame, which has a sampling rate, for one or more of said memories (6; 6a, 6b, 6c) by resampling a preceding memory state (PMS; PAMS, PSMS, PDMS) for synthesizing one or more audio parameters for a preceding decoded audio frame, which has a preceding sampling rate being different from the sampling rate of the decoded audio frame, for one or more of said memories (6; 6a, 6b, 6c) and to store the memory state (MS; AMS, SMS, DMS) for synthesizing of the one or more audio parameters for the decoded audio frame for one or more of said memories (6; 6a, 6b, 6c) into the respective memory (6; 6a, 6b, 6c); wherein the memory state resampling device is configured for calculating a number of samples in a preceding synthesis memory state (PSMS) according to the formula mem_syn_r_size_old = (int)(TI*fs_1); wherein the memory state resampling device is configured for calculating a number of samples in a synthesis memory state according to the formula mem_syn_r_size_new = (int)(TI*fs_2); wherein mem_syn_r_size_old is the number of samples in the preceding synthesis memory state (PSMS), wherein mem_syn_r_size_new is the number of samples in the synthesis memory state, wherein fs_1 is the preceding sampling rate, wherein fs_2 is the sampling rate, wherein TI is a largest possible duration to be covered by the preceding syntheses memory state (PSMS) and by the syntheses memory state SMS). a predictive decoder for producing a decoded audio frame from the bitstream, wherein the predictive decoder comprises a parameter decoder for producing one or more audio parameters for the decoded audio frame from the bitstream and wherein the predictive decoder comprises a synthesis filter device for producing the decoded audio frame by synthesizing the one or more audio parameters for the decoded audio frame; a memory device comprising one or more memories (6; 6a, 6b, 6c), wherein each of the memories (6; 6a, 6b, 6c) is configured to store a memory state (MS; AMS, SMS, DMS) for the decoded audio frame, wherein the memory state (MS; AMS, SMS, DMS) for the decoded audio frame of the one or more memories (6; 6a, 6b, 6c) is used by the synthesis filter device for synthesizing the one or more audio parameters for the decoded audio frame; and a memory state resampling device configured to determine the memory state (MS; AMS, SMS, DMS) for synthesizing the one or more audio parameters for the decoded audio frame, which has a sampling rate, for one or more of said memories (6; 6a, 6b, 6c) by resampling a preceding memory state (PMS; PAMS, PSMS, PDMS) for synthesizing one or more audio parameters for a preceding decoded audio frame, which has a preceding sampling rate being different from the sampling rate of the decoded audio frame, for one or more of said memories (6; 6a, 6b, 6c) and to store the memory state (MS; AMS, SMS, DMS) for synthesizing of the one or more audio parameters for the decoded audio frame for one or more of said memories (6; 6a, 6b, 6c) into the respective memory (6; 6a, 6b, 6c); wherein the memory state resampling device is configured for calculating a number of samples in a preceding synthesis memory state (PSMS) according to the formula mem_syn_r_size_old = (int)(TI*fs_1); wherein the memory state resampling device is configured for calculating a number of samples in a synthesis memory state according to the formula mem_syn_r_size_new = (int)(TI*fs_2); wherein mem_syn_r_size_old is the number of samples in the preceding synthesis memory state (PSMS), wherein mem_syn_r_size_new is the number of samples in the synthesis memory state, wherein fs_1 is the preceding sampling rate, wherein fs_2 is the sampling rate, wherein TI is a largest possible duration to be covered by the preceding syntheses memory state (PSMS) and by the syntheses memory state SMS).