This paper addresses the design and realization of a networked estimator, which requires further digital implementation using several subsystems. Implementation on a digital process entails finite word length effects on the coefficients' representation, and a multiple-subsystem architecture also introduces internal time delays in the information interaction. Dealing with these intrinsic defects requires finding a resilient realization. A corresponding descriptor model-based approach is thus constructed to describe the internal time delays and equivalent realizations with finite word length effects in a unifying framework, which enables simultaneous consideration of design and realization. Based on the obtained descriptor model, a stability analysis condition is deduced and a design method for the estimator is further obtained. An algorithm is also proposed for finding the optimal realization requiring the minimum word length for stabilization. Finally, a simulation with two cooperative robots is considered to illustrate the effectiveness of the results. INDEX TERMS Estimation, system implementation, finite word length effects, delay systems.