Abstract-Now a day's we are facing a problem regarding smoothing of the image.One of the very useful method to smoothing the image is 2-D Gaussian Filter, which is used in Image Processing. However, the heavy computational resources are required by 2-D Gaussian Filter, and it comes down to real-time applications. The vital efficiency is achieved in this implementation. We use floating-point representation, but there are certain obstacle for this implementation because it requires large computational power in order to achieve real-time image processing. On the other hand a fixed-point approach is much more suitable for the implementation of a 2-D Gaussian filter in FPGA.By using fixed-point arithmetic for the implementation, the efficiency is increases, size of area decreases, complexity decreases and the computational cost is also reduced.In this paper we reduced the LUT by 11.34 % by using Gaussian filter.