Fractional delay filter design is used to approximate the delay filter
exp(-j omega D) with a delay D for the full band \omega\ < pi, using
E-IR filters or IIR allpass filters. The author shows that the fractio
nal delay filter design is necessary only when sampling is critical, i
.e. Nyquist sampling. It is shown that, when the sampling rate is high
er than the Nyquist rate, the ideal delay filter exp(-j omega D) for t
he baseband \omega\ < pi/r only needs to be approximated, where r is t
he ratio of sampling rate over the Nyquist rate. Numerical simulations
are presented to illustrate the theory.