The AIC111 is an ultralow-power fixed sample rate sigma-delta codec with a sample rate of 40 kHz and a usable bandwidth of 10 kHz. Typically most applications process data at sample rates of 8 kHz 16 kHz and 20 kHz. This requires that the DSP or microprocessor connected to the AIC111 decimate the incoming data from 40 kHz down to the required sampling frequency and interpolate the data back