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/usr/lib/x86_64-linux-gnu/pkgconfig/samplerate.pc is in libsamplerate0-dev 0.1.8-4.

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prefix=/usr
exec_prefix=${prefix}
libdir=${prefix}/lib/x86_64-linux-gnu
includedir=${prefix}/include

Name: samplerate
Description: An audio Sample Rate Conversion library
Requires: 
Version: 0.1.8
Libs: -L${libdir} -lsamplerate
Cflags: -I${includedir}