QUOTE(audio_geek @ Jul 3 2006, 15:48)

Can someone please tell me how the IIR filters are used in Upsampling ??
Do they serve the same purpose as that of the FIR ??
I mean, the "zero-stuffing" and then IIR LP Filter or in a different manner ?
Yes, you could do that. But -- as already noted -- FIR filters are
generally preferred (more efficient for arbritary rate conversions -- for the 1:2 upsampling case complexity is likely to be similar comparing FIR vs IIR)
Please educate yourself by reading
this and the following 3 parts.
My
suggestion would be to go with the half-band lowpass filter -- ie interpolating every "in-between" sample the way I described above. I admit: Designing those kinds of filters is easier when you have a tool like Matlab around. So, in case you havn't here's another more suitable example for your needs:
CODE
a= 6.322491778081092e-001
b= -1.993932354571318e-001
c= 1.069223646747353e-001
d= -6.426531911718342e-002
e= 3.939721362836458e-002
f= -2.355802564878609e-002
g= 1.337160738580192e-002
h= -6.850211104547673e-003
i= 3.117944982753459e-003
j= -9.915172614528636e-004
This'll result in a rate of 10 additions and 5 multiplications per output-sample at average. Now, isn't this fun?

(edit: replaced previous coeffs with improved ones)
Sebastian