A method for designing a filter configured to reduce imaging and/or aliasing of an output audio signal at an output sampling rate (fs out); wherein the output audio signal is a resampled version of an input audio signal at an input sampling rate (fs in); wherein the ratio of the output sampling rate (fs out) and the input sampling rate (fs in) is a rational number N/M; wherein the filter operates at an upsampled sampling rate which equals N times the input sampling rate (fs in); the method comprising - selecting an allowed deviation of the frequency response (531, 532) of the filter within a stop band of the filter based on a perceptual frequency response indicative of an auditory spectral sensitivity; wherein the allowed deviation indicates a deviation of the frequency response (531, 532) of the filter from a predetermined attenuation within the stop band; - the step of selecting the allowed deviation of the frequency response (531, 532) of the filter within the stop band comprising the step of partitioning the stop band into a plurality of frequency intervals comprising one or more "don't care" intervals and one or more "care" intervals; - in the one or more "don't care" intervals, the components of the input audio signal providing no contribution to the frequency components of the output audio signal; - the allowed deviation of the frequency response (531, 532) taking on arbitrary or undefined values within the one or more "don't care" intervals and being unconstrained or undefined within the one or more "don't care" intervals; - in the one or more "care" intervals, the frequency response (531, 532) of the filter taking on a pre-determined form; - the perceptual frequency response being associated with a first perceptual frequency response indicative of a scaled and/or mirrored absolute threshold of hearing curve; - the allowed deviation of the frequency response (531, 532) within the one or more "care" intervals being derived from the absolute threshold of hearing curve; and - determining coefficients of the filter such that the frequency response (531, 532) of the filter is fitted to the allowed deviation of the frequency response (531, 532); - the step of determining coefficients of the filter comprising fitting the frequency response of the filter to the allowed deviation of the frequency response (531, 532) outside of the one or more "don't care" intervals; while imposing no constraints on the frequency response of the filter within the one or more "don't care" intervals. - selecting an allowed deviation of the frequency response (531, 532) of the filter within a stop band of the filter based on a perceptual frequency response indicative of an auditory spectral sensitivity; wherein the allowed deviation indicates a deviation of the frequency response (531, 532) of the filter from a predetermined attenuation within the stop band; - the step of selecting the allowed deviation of the frequency response (531, 532) of the filter within the stop band comprising the step of partitioning the stop band into a plurality of frequency intervals comprising one or more "don't care" intervals and one or more "care" intervals; - in the one or more "don't care" intervals, the components of the input audio signal providing no contribution to the frequency components of the output audio signal; - the allowed deviation of the frequency response (531, 532) taking on arbitrary or undefined values within the one or more "don't care" intervals and being unconstrained or undefined within the one or more "don't care" intervals; - in the one or more "care" intervals, the frequency response (531, 532) of the filter taking on a pre-determined form; - the perceptual frequency response being associated with a first perceptual frequency response indicative of a scaled and/or mirrored absolute threshold of hearing curve; - the allowed deviation of the frequency response (531, 532) within the one or more "care" intervals being derived from the absolute threshold of hearing curve; and - determining coefficients of the filter such that the frequency response (531, 532) of the filter is fitted to the allowed deviation of the frequency response (531, 532); - the step of determining coefficients of the filter comprising fitting the frequency response of the filter to the allowed deviation of the frequency response (531, 532) outside of the one or more "don't care" intervals; while imposing no constraints on the frequency response of the filter within the one or more "don't care" intervals.