The present invention provides a methodology, apparatus and system for resampling digital data utilizing a Fourier series based interpolation engine . A quick means to up-sample or down-sample data is provided without requiring computationally intensive processing. This is accomplished by utilizing low order coefficients of terms of a complete Fourier series expansion for a continuous signal. The summation of the expansion is limited to input samples immediately adjacent in time to the desired output. Generally speaking, the output is normally required to be a constant sampling rate, therefore, the input and output rates are related by an integer ratio. This ratio can be greater or smaller than one, providing up-sampling or down-sampling as appropriate. By employing the present invention, a DSP engine can be constructed that is adjustable to any ratio of sampling rates in a computationally efficient manner with low RMS error while preserving convolution through the resampling process.