Hi Kochi,
In Table 5-11. Clock Root Table you can see all the available clock sources for SAI. The input with lowest frequency is 24MHz (000 - OSC_24M).
Then in Figure 5-15. CCM Clock Tree Root Slices you can find that SAIx_CLK_ROOT has a pre-divider and post-divider.

Finally in chapter 5.2.8.10 Target Register (CCM_TARGET_ROOTn) you can se that pre divider is 3 bits and post divider is 6 bits. So you can divide the 24MHz signal by 8 and then by 64 which is 45kHz approximately.
Regards,
Carlos
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