Asynchronous Sample Rate Conversion converts stereo audio from one sample rate to another. We can "upsample" (like 44.1kHz -> 192kHz) or "downsample" (192kHz -> 48kHz). The digital inputs of all miniDSP units employ a high quality asynchronous sample rate convertor (ASRC) to convert the sample rate of the digital input signal to that of the plugin. The ASRC also removes jitter from the input signal.