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