Abstract: By analyzing a time-domain design method of even-channel biorthogonal linear phase PR(Perfect Reconstruction) FIR filter banks,the detailed design process of odd-channel filter banks is given.Then we take advantage of the property of paraunitary filter banks and give the design algorithm.Finally,it is pointed out that the method can also be improved to the design of two-channel unequal biorthogonal and paraunitary linear phase PR FIR filter banks.