converting said second sampling frequency of {TAIL ~ said second audio data signal} into {HEAD ~ the same sampling frequency} as said first sampling frequency; and 
converting said second sampling frequency of { TAIL ~ said second audio data signal } into { HEAD ~ the same sampling frequency } as said first sampling frequency ; and
OTH OTH OTH OTH OTH OTH TAIL TAIL TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH HEAD HEAD HEAD HEAD HEAD HEAD HEAD HEAD OTH OTH OTH OTH OTH OTH OTH