An audio codec in a wireless device may be utilized for up sampling two or more audio signals to a same data sampling rate. Each audio signal, such as digital audio, voice, and polyringer, for example, may be received at one of a plurality of data sampling rates. Audio signals may be equalized and/or compensated with an FIR filter before up sampling or with an IIR filter to reduce overall processing latency. Multiple half-band interpolation operations may perform the up sampling. The first half-band filter may be replaced by an IIR filter to reduce overall processing latency. A gain of the up-sampled data may be adjusted to reduce noise effects. The channels of the up-sampled audio signals may be mixed and later further up sampled for subsequent communication to an output device. The up-sampled mixed audio signals may be down sampled for communication to a Bluetooth radio.