Abstract: A Finite Impulse Response (FIR) filter that reduces the complexity of the hardware required for a filter with a high decimation factor while achieving similar performance of prior art poly-phase filters of greater complexity. The FIR filter includes a small number of multiply-and-accumulate (MAC) units connected in parallel to each other between an input stream and an output stream. The MAC units are provided with coefficients from a memory. In an example implementation, the memory is addressed by a counter and the output of the memory selected by a multiplexer for suppling the coefficients.