The theory of transmultiplexers involves the design of \udfilters for interconversion between Time Domain Multiplexing (TDM) and Frequency Division Multiplexing (FDM), such that the undesirable Crosstalk is minimized. \udIn TDM → FDM → TDM conversion, the perfect reconstruction \udtrans-multiplexer (PR-TMUX) achieves complete Crosstalk Cancellation (CC) and is distortion-free. In this \udpaper, we present an analysis of the PR-TMUX based \udon the polyphase component matrices of the filter banks used in TDM → FDM and FDM → TDM conversion respectively. Using that, a necessary and sufficient condition for \udcomplete CC is obtained. The close relation between \udPR-TMUX filters and PR-QMF banks is used to obtain \uda direct design procedure for PR-TMUX filters.
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