How to delay samples in matlab

Hi, I want to delay the samples, by 0.2604 micro seconds in Matlab with out using the Signal processing tool box, i am new to Matlab, please help.

[Daniel Shub]

What is your sample rate?

[Mallikarjuna]

its 30.72MSPS

Answer 1

[Walter Roberson]

Please see http://www.mathworks.com/matlabcentral/answers/21883-fractional-delay-using-fft-ifft