Sample rate conversion (SRC) is ubiquitous and critical function of software defined radio and other signal processing systems (speech coding and synthesis, computer simulation of continuous-time systems, etc..). In this paper, we present a survey on linear phase finite impulse response (FIR) based sampling rate conversion. Many different FIR-based SRC solutions exist, such as classical FIR, polyphase, Farrow, cascaded-integrator-comb, and Newton structures. Each one of these solutions is presented differently in the literature, and SRC reference books introducing the subject are often missing hardware implementation aspects. The main objective of this paper is to provide a simple and comprehensive overview of main FIR-based SRC techniques from theoretical to hardware implementation aspects. The state of the art of FIR-based SRC filters is summed-up through a concise derivation of the different solutions from a common root: linear phase FIR filters. Each SRC solution is presented from both theoretical and practical implementation points of view. The paper provides a succinct tutorial that introduces SRC, and helps identifying and implementing the appropriate FIR-based SRC architecture for any given applications.