The invention discloses a sampling rate conversion device and a sampling rate
conversion method with the bandwidth being continuously variable. The sampling rate conversion device comprises an upper sampling rate conversion unit and a lower sampling rate conversion unit, wherein the upper sampling rate conversion unit comprises a shaping filter, an integral multiple interpolation module A, a fractional multiple interpolation module A, a DAC (digital-to-analog converter) and a control module A, the shaping filter receives a sequence to be sent, and the sequence to be sent is sequentially processed by the integral multiple interpolation module A, the fractional multiple interpolation module A and the DAC and then outputted, the lower sampling rate conversion unit comprises an ADC (analog-to-
digital converter), a fractional multiple interpolation module B, an integral multiple extraction module B, a
matched filter and a control module B, signals of a receiving end are inputted into the ADC, the signals are sequentially processed by the fractional multiple interpolation module B, the integral multiple extraction module B and the
matched filter and then outputted, and the control module controls the integral multiple interpolation times, the integral multiple extraction times and the fractional multiple interpolation times. According to the invention, the hardware resource occupation rate is low, the number of half-band filters can be increased or decreased according to a relation between a target sampling rate and an input
signal symbol rate, thereby adapting to sampling rate conversion
processing of any signals with the bandwidth being variable.