How do you convert a sampling rate by non integer factor?
To enable this process the non-integer factor has to be approximated by a rational number: Hence, the sampling-rate conversion is achieved by interpolating by L i.e. from 44.1 kHz to [44.1x160] = 7056 kHz. Then decimating by M i.e. from 7056 kHz to [7056/147] = 48 kHz.
Is it possible to Upsample the signal?
Upsampling is the process of inserting zero-valued samples between the original samples of a signal to increase the sampling rate. One way to accomplish upsampling by an integer ratio of 1:D is to interpose D-1 zero samples between each pair of the input samples of the signal.