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diff --git a/TODO b/TODO
index 20ff30b..1f2fcfe 100644
--- a/TODO
+++ b/TODO
@@ -4,6 +4,15 @@ to some degree.
 
 Unless written, no activity has been started on the topics.
 
+Sample rate conversion
+----------------------
+
+It's impossible to encode from a JACK, ALSA or file source that does not carry
+audio at the desired output sample rate.
+
+Implementing libsamplerate or libsoxr integration would enable this.
+
+
 Drift compenstation statistics
 ------------------------------