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This paper presents a generalization of voltage wave digital filters to the complex domain by allowing complex refercnce impedances. The filters realized do not require the property of one-realness. All quantities'are now allowed to be complex giving new d e f~t i o n s for the adaptors, a new criterion for the interconnection of ports, and a new value of the reference impedance far the usual dynamic one-port elements. The theory developed reduces to the known theory of real wave digital filters if all quantities are real.The nalization of even-der classical filters with nal inputs and outputs is obtained with a complex one-port allpass network containing complex tweport adaptors, three-pon circulators and delays. The scattering maaix is highly structured and sparse giving maximum decoupling of the state variables.