An audio signal processing apparatus performs digital to analog conversion to convert at least a first audio data signal having a first sampling frequency and a second audio data signal having a second sampling frequency which is different from {HEAD ~ the first sampling frequency} into {TAIL ~ corresponding analog audio signals}, respectively 
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An audio signal processing apparatus performs digital to analog conversion to convert at least a first audio data signal having a first sampling frequency and a second audio data signal having a second sampling frequency which is different from { HEAD ~ the first sampling frequency } into { TAIL ~ corresponding analog audio signals } , respectively
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