A theory is outlined whereby it is possible to design a <tex xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">M × N</tex> channel two-dimensional quadrature mirror filter bank which has perfect reconstruction property. Such a property ensures freedom from aliasing, amplitude distortion, and phase distortion. The method is based on a simple property of certain transfer matrices, namely the losslessness property.
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P. P. Vaidyanathan (1987) studied this question.
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