Sampling Rate Converter
A MiniDisc sampling rate converter changes an incoming digital signal's sample rate to the rate needed for recording.
It allows compatible digital sources running at rates such as 32 or 48 kHz to feed the MiniDisc recording path. This is different from converting an analog input into digital audio.
Sampling Rate Converter — MiniDisc
With the supported converter, the recorder can accept digital sources whose sample rate differs from its recording rate. The conversion changes the timing of the digital samples so the signal can be recorded in the required format. It does not mean the original source or resulting disc gains extra musical information.
Compare the accepted input rates and the recording format, rather than assuming any digital signal will work. A digital input accepting only 44.1 kHz does not provide the same rate flexibility. Sample-rate conversion also does not override copy restrictions or guarantee support for every compressed digital audio format.