A signal conversion system and method for converting an input signal to a pulse width modulated signal is disclosed. The signal conversion system includes a sample rate converter coupled with an associated pulse width modulation (PWM) module. A hardware and power efficient signal conversion system for resampling an audio input signal with an arbitrary sample rate to a pulse width modulated output audio signal for use in an audio processor and/or reproduction is disclosed. The signal conversion system may be particularly suitable for use in a battery operated consumer electronics device.