Abstract: A variable length fractional bandwidth low-pass filter is implemented as a plurality of filter stages. Each filter stage performs fractional filtering of a plurality of input samples to form an output sample. The number of filter stages is determined based on the characteristic of the filter stage, and the load is suitably balanced to allow for a minimal number of filter stages. Load balancing is applied so as to utilize each of the filter stages only when required. The load balancing is applied so as to provide a substantially equal load to each filter stage, and the number of filter stages is determined so as to allow the filter to operate substantially at the input sample rate.