A system for resampling an input audio signal into an output audio signal , according to a rational resampling ratio L/M, wherein L is an upsampling factor, M is a downsampling factor and L and M are integer numbers greater or equal to one, the system comprising - a processing unit configured to determine a current output sample y[p] of the output audio signal from one or more input samples x[q] of the input audio signal using a current subset of filter coefficients from a filter configured to reduce imaging and/or aliasing of the output audio signal ; wherein the filter comprises N filter coefficients and each subset of filter coefficients comprises R coefficients, wherein R is equal to N/L or to the nearest integer value thereof, wherein the current subset of filter coefficients corresponds to a phase of a polyphase structure of the filter with a current phase index l p , wherein the polyphase structure comprises L phases; characterized in that the system further comprises: - a phase look-up table and a filter look-up table or a combined phase / filter look-up table providing a mapping between phase indexes of different phases of the polyphase structure of the filter , which are to be used to determine different output samples , and phase indexes of directly preceding phases which are to be used to determine directly preceding output samples , respectively, wherein the phase look-up table and the filter look-up table or the combined phase / filter look-up table furthermore provide a mapping between phase indexes and respective subsets of filter coefficients from the filter ; and wherein the processing unit is further configured to - determine the current subset of filter coefficients based on a previous phase index l p -1 for a previous output sample y[p-1] directly preceding the current output sample y[p] , using the phase look-up table and the filter look-up table or the combined phase/filter look-up table. - a processing unit configured to determine a current output sample y[p] of the output audio signal from one or more input samples x[q] of the input audio signal using a current subset of filter coefficients from a filter configured to reduce imaging and/or aliasing of the output audio signal ; wherein the filter comprises N filter coefficients and each subset of filter coefficients comprises R coefficients, wherein R is equal to N/L or to the nearest integer value thereof, wherein the current subset of filter coefficients corresponds to a phase of a polyphase structure of the filter with a current phase index l p , wherein the polyphase structure comprises L phases; - a phase look-up table and a filter look-up table or a combined phase / filter look-up table providing a mapping between phase indexes of different phases of the polyphase structure of the filter , which are to be used to determine different output samples , and phase indexes of directly preceding phases which are to be used to determine directly preceding output samples , respectively, wherein the phase look-up table and the filter look-up table or the combined phase / filter look-up table furthermore provide a mapping between phase indexes and respective subsets of filter coefficients from the filter ; and wherein the processing unit is further configured to - determine the current subset of filter coefficients based on a previous phase index l p -1 for a previous output sample y[p-1] directly preceding the current output sample y[p] , using the phase look-up table and the filter look-up table or the combined phase/filter look-up table. <EOS>