A new method is presented for the optimal design of M-channel perfect recon
struction FIR quadrature mirror filter (QMF) banks which is based on the or
thogonal matrix concept. The parameters of the analysis filters are adjuste
d so that they have a linear phase and minimum stopband energy. Comparison
with a recently published method reveals that the resulting design procedur
e gives better stopband characteristics. A numerical design example is incl
uded to validate the theory and to demonstrate the superiority of the desig
ned filters from selectivity, reconstruction and distortion points of view.