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.