diff --git a/python/audiometer/__init__.py b/python/audiometer/__init__.py
index 79f13d8..bc11061 100644
--- a/python/audiometer/__init__.py
+++ b/python/audiometer/__init__.py
@@ -1,6 +1,5 @@
 from ._audiometer import (
     Loudness,
-    convert_24bit_to_32bit,
     measure_loudness,
     measure_peak,
     measure_rms,
@@ -8,7 +7,6 @@
 
 __all__ = [
     "Loudness",
-    "convert_24bit_to_32bit",
     "measure_loudness",
     "measure_rms",
     "measure_peak",
diff --git a/src/lib.rs b/src/lib.rs
index dd0a423..3e2955e 100644
--- a/src/lib.rs
+++ b/src/lib.rs
@@ -3,7 +3,6 @@ use pyo3::prelude::*;
 mod lufs;
 mod peak;
 mod rms;
-mod sample;
 mod types;
 mod utils;
 
@@ -13,6 +12,5 @@ fn _audiometer(m: &Bound<'_, PyModule>) -> PyResult<()> {
     m.add_function(wrap_pyfunction!(rms::measure_rms, m)?)?;
     m.add_function(wrap_pyfunction!(peak::measure_peak, m)?)?;
     m.add_function(wrap_pyfunction!(lufs::measure_loudness, m)?)?;
-    m.add_function(wrap_pyfunction!(sample::convert_24bit_to_32bit, m)?)?;
     Ok(())
 }
diff --git a/src/sample.rs b/src/sample.rs
deleted file mode 100644
index 8c220e2..0000000
--- a/src/sample.rs
+++ /dev/null
@@ -1,26 +0,0 @@
-use pyo3::prelude::*;
-use pyo3::types::PyBytes;
-
-// Return PyBytes: https://users.rust-lang.org/t/pyo3-best-way-to-return-bytes-from-function-call/46577/2
-// NOTE: `Vec<u8>`을 리턴하는 것보다 `PyBytes`를 리턴하는 것이 빠름
-#[pyfunction]
-pub fn convert_24bit_to_32bit<'py>(
-    py: Python<'py>,
-    data: &Bound<'py, PyBytes>,
-) -> Bound<'py, PyBytes> {
-    let data_bytes = data.as_bytes();
-    let len_data = data_bytes.len();
-    let mut result = Vec::with_capacity(len_data / 3 * 4);
-
-    data_bytes.chunks(3).for_each(|chunk| {
-        let mut samples = [0u8; 4];
-        let b2 = chunk[2];
-        samples[0] = if b2 > 0x7f { 0xff } else { 0x00 };
-        samples[1] = chunk[0];
-        samples[2] = chunk[1];
-        samples[3] = b2;
-        result.extend_from_slice(&samples);
-    });
-
-    PyBytes::new(py, &result)
-}