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