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