This paper proposes a design method of variable IM digital filters based on
balanced realizations and minimum round-off noise realizations of digital
filters. Highly accurate variable digital filters are easily derived by the
proposed method. The coefficient matrices of both realizations of second-o
rder digital filters are obtained directly from prototype realizations. The
filter coefficients of variable digital filters can be obtained by frequen
cy transformations to the realizations. The filter coefficients are present
ed as truncated Taylor series for the purpose of reducing a number of calcu
lations to tune the coefficients. However the proposed filters have highly
accurate variable characteristics against the coefficient truncation since
balanced realizations and minimum round-off noise realizations have very lo
w coefficient sensitivities. which are invariant under the frequency transf
ormations. Moreover. the dynamic ranges of the proposed filters are almost
constant against the frequency transformations. Numerical examples show the
effectiveness of the variable digital filters designed by the proposed met
hod.