A method for a rate increase and a method for a rate reduction of a sampling input sequence into a sampling output sequence is provided. The sampling input sequence is subjected to signal processing. Signal processing maps a spreading with a first factor and an interpolation and a decimation with a second factor to generate the sampling output sequence with use of a counter. The counter and the signal processing are clocked with the higher rate, in each case, of the sampling input sequence or the sampling output sequence, respectively.