29 1 we have where D I = diag(xl), D2 = diag(xz), D1, = diag(xl,), and D2c = diag(x2,). From (23), we obtain [; a] = C. A. Rahenkamp and B. V. K. Vijaya Kumar, "Modifications to the McClellan, Parks and Rabiner computer program for designing higher order differentiating FIR filters," IEEE Trans. Abstract-Based on N-D state equations, we present sufficient condition for N-D discrete-time systems to be structurally stable bounded real (BR) and its circuits theoretical interpretations. N-D discrete-time systems satisfying this condition can be embedded into a certain augmented lossless bounded real (LBR) system and energy balanced realization is possible. These results can be extended straightforward to time-delay systems which are BR independent of delay (BR i. 0. d.). But in the case BR property is dependent on delay (BR d. 0. d.), such extension is impossible.