A method for converting a sample rate in a Software Defined Radio (SDR) communication system is provided. The method includes setting a sampling frequency range depending on a maximum sampling frequency and a minimum sampling frequency so as to enable support of a plurality of sample rates; if a required sampling frequency is set, determining a control value for converting the maximum sampling frequency to the required sampling frequency; and receiving a signal having the maximum sampling frequency, and converting the signal having the maximum sampling frequency to a signal having the required sampling frequency depending on the control value. The control value is determined taking into account a maximum sampling frequency for setting the sampling frequency range.