In this research we propose a novel way to design biorthogonal filter banks and wavelets. Biorthogonal filter banks have more degrees of freedom than orthonormal ones. So, these have been well studied and some design methods reported. Almost all of these methods, however, require nonlinear programing. So we consider a simple design method which only requires one to solve linear equations iteratively. In our proposed method, we minimize the least square error of the perfect reconstruction (PR) condition so as to get around using the nonlinear programing technique. Finally we obtain the PR system.
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