This paper introduces a sampling frequency offset (SFO) estimation method based on the Farrow structure, which is typically utilized for the SFO compensation and thereby enables a reduction of the implementation complexity of the SFO estimation. The proposed method is implemented in the time domain and works for arbitrary bandlimited signals, thus with no additional constraints on the waveform structure. Moreover, it can operate on only the real or imaginary part of a complex signal, which further reduces the estimation complexity. Furthermore, the proposed method can simultaneously estimate the SFO and additional sampling time offset (STO) and it is insensitive to other synchronization errors, like carrier frequency offset. Both the derivations of the proposed method and its implementation are presented, and through simulation examples, it is demonstrated that it can accurately estimate both SFO and STO for different types of bandlimited signals.