In This Posting, I wrote that Polynomial Smoothing / Fitting / Approximation can be used *in conjunction with* a Sinc Filter, to convert Sample-Rates. I should note that sometimes, Polynomial functions can be used *by themselves*.

This could be an explanation for how early CD Players eventually replaced the sinc filter, with “Mathematical Sound Shaping” (M.A.S.H.). The sinc filters were much maligned for their lack of immediacy. In their place, M.A.S.H. suffered from some level of distortion at frequencies near the Nyquist Frequency.

Further, experiments I have yet to carry out with ‘`QTractor`

‘, may show, that it will convert

`44.1 kHz -> 48 kHz`

using the exact same method as

`48 kHz -> 44.1 kHz`

Assuming that is, I set the Global filtering method to a (slower) non-default setting.

Dirk