Abstract: The tree structured approach of non-uniform filterbank
(NUFB) is normally used in perfect reconstruction (PR). The PR is
not always feasible due to certain limitations, i.e, constraints in
selecting design parameters, design complexity and some times
output is severely affected by aliasing error if necessary and
sufficient conditions of PR is not satisfied perfectly. Therefore, there
has been generalized interest of researchers to go for near perfect
reconstruction (NPR). In this proposed work, an optimized tree
structure technique is used for the design of NPR non-uniform
filterbank. Window functions of Blackman family are used to design
the prototype FIR filter. A single variable linear optimization is used
to minimize the amplitude distortion. The main feature of the
proposed design is its simplicity with linear phase property.