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 {TAIL ~ a second audio data signal} having {HEAD ~ a second sampling frequency} which is different from the first sampling frequency into corresponding analog audio signals, respectively 
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 { TAIL ~ a second audio data signal } having { HEAD ~ a second sampling frequency } which is different from the first sampling frequency into corresponding analog audio signals , respectively
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