“…Ever increasing demand of FD filters, in various applications, has revolutionized this field. These applications include time delay estimation [1], sampling rate conversion system [2], timing adjustments and interpolation in digital modems [3], speech coding and synthesis [4], modelling of the human vocal tract [5], modelling of musical instruments [6], comb filter design [7], and image interpolation [8]. Laakso et al presented an excellent tutorial on the design of fractional delay filter [9].…”