In this paper we compare the performance of 4 different algorithms for converting the sampling frequency of an audio from 44.1KHz to 48KHz. The algorithms considered here include the basic polyphase method. sine function based method. multi-stage method. and B-spline based method. For a fair comparison, the sampling rate converters using the 4 algorithms are redesigned under a high fidelity condition. Then, their H/W complexities are compared in terms of the computational complexity and the memory size. As a result, it is shown that the basic polyphase method and sine function based method outperform the other two in terms of the computational complexity, while the B-spline based method requires less memory than the others.