A system and method for performing sample rate conversion and creating fractional delays to a signal is disclosed. The system comprises a filter, a look up table for storing coefficients for sample rate conversion and fractional delays, and control circuitry configured to use an indexing scheme to select one or more coefficients from the look up table for rate conversion and fractional delays. The coefficients stored in the look up table comprise the coefficients required to generate delays in desired increments of a sample rate. In the disclosed method, the one or more coefficients necessary for a desired sample rate and fractional delay are selected from a single look up table and provided to a filter to delay the signal based upon the input sample rate.