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In this paper, the Taylor series expansion is used to transform the design problem of a fractional delay filter into the one of a first-order differentiator such that the conventional finite-impulse response and infinite-impulse response differentiators can be applied to design a fractional delay filter directly. The proposed structure is more efficient than the well-known Farrow structure in terms of filter coefficient storage because only one first-order differentiator needs to be designed and implemented. Moreover, one design example is demonstrated to illustrate the effectiveness of this new design approach.
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Pei et al. (2003) studied this question.
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