Abstract
The authors present a simple derivation of a parallel filterbank based on cosine-modulated versions of a model low-pass filter. With a nonuniform channel separation an efficient implementation consisting of a DFT (discrete Fourier transform) related transform and subfilters is possible. Using critical sampling of each channel and FIR (finite impulse response) filters, the conditions for perfect reconstruction are given. The computational complexity of the derived FIR filterbank is much lower than for a tree-structured FIR filterbank but cannot compete with the most efficient IIR filterbanks.

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