Abstract: A multirate filter according to the invention comprises, a) an input unit (10) for receiving an input signal (Sin) and for providing a plurality of intermediate signals (IS1, IS2) in response to said input signal, b) a filter unit (20) coupled to the input unit (10), and c) an output unit (30) coupled to the filter unit (20), for generating an output signal (Sout). The filter unit (20) comprises at least a first and a second filter module (21, 22), with a transfer function H0(z) and a transfer function H1(z) respectively, which are mutually related according to the relations H0(z)=c0(HB(z)+M?,?HB(z)) and, H1(z)=c1(HB(z)+M?,?HB(z)) wherein, M?,?(HB(z))=?z?2?HB*(z?1), and wherein Formula (I), being the z-transform of hb[m]. The multirate filter comprises a combination unit (11) coupled to said filter modules (21, 22) for generating a first combination signal (Ssum) and a second combination signal (Sdiff).