The  is an 2 ch digital sample rate converter (SRC). It converts sample rate of the input audio source (from 8kHz to 96kHz) to 44.1kHz or 48kHz. It is possible also to convert 8kHz, 16kHz or 24kHz into 8kHz, 16kHz or 24kHz.
The AK4132VT has an internal oscillator and does not need any external master clocks. It contributes simplifying a system configuration.
The AK4132VT is suitable for the application interfacing to different sample rates such as Car Audio Systems and DVD recorders.