Abstract: A digital filter structure and related method of digital filtering are presented. The digital filter structure is arranged to receive one or more clocked input signals having a first clock rate, and which is driven at a second clock rate higher than said first clock rate. The digital filter structure has a plurality of delay elements and multiplexing circuitry arranged to selectively engage the delay elements such that, at every clock cycle of the digital filter structure, a filter operation is performed on a different stream of data. The disclosure can be applied in many different contexts. One particular implementation example is that of an adaptive noise cancellation (ANC) system using sigma-delta infinite impulse response filters. In this context the present disclosure minimizes latency and hardware implementation area by requiring only one filtering circuit for multiple channels of data to be filtered.