Do you know how when you listen to a song or watch a video, sometimes it doesn't sound or look very good? That's because sometimes the way the song or video was recorded is different than the way your computer or phone or TV can play it back.
One thing that can be different is something called the "sample rate." That's a fancy way of saying how many times per second the recording device was taking a small piece of the sound or video and turning it into a number that the computer or phone or TV can use to play it back.
For example, if the recording device was taking 44100 pieces per second, that's called a sample rate of 44100. But if your computer can only play back 22050 pieces per second, that means it has a different sample rate. That can make the sound or video sound or look weird.
So what do you do if the sample rate is different? You use something called "sample rate conversion." That's a way of changing the number of pieces per second so that it matches up with what your computer or phone or TV can handle. It's kind of like taking a big painting and cutting it up into smaller pieces so it fits better in your room.
There are different ways to do sample rate conversion, but they all involve taking the original sound or video and using math to change how often the recording device was taking those pieces. It's kind of like taking a toy car and making it bigger or smaller using a special machine.
Once the sample rate has been converted, the sound or video should sound and look better when you listen to it or watch it. Like magic!