The invention relates to methods for the conversion of data, which comprises at least the following steps. A number of asynchronously incoming data packets (P0, P1 . . . . P4) is received, wherein the data packets (DP) comprise input data (ED) with a first sample rate. The input data (ED) are assigned to positions in a filter buffer (22) based on the first sample rate. The input data (ED) are combined in the filter buffer (22) based on their respective position to form output data (SKD) with a defined second sample rate (SR2) in in course of a low-pass filtering (23). In the process the input data advance in the filter buffer (22) on a position-by-position and data-driven basis. The invention further relates to a conversion device (20) and a system (30) for the transmission of data as well as to the use of a filter buffer (22) in a conversion device (20) for the conversion of sample rates (SR1, SR2).