What this part does in a digital audio chain
The Texas Instruments SRC4392IPFB is a two-channel sample rate converter designed for digital audio interfacing. It accepts input sample rates from 4 kHz up to 216 kHz and converts them to a different output rate.
Sample rate range — what 4 kHz to 216 kHz covers
The 4 kHz to 216 kHz span covers low-rate voice codecs up to high-definition audio plus a margin for oversampling. The two channels are independent, so left and right paths can run different rate conversions simultaneously.