 The main design objective is to choose coefficients of the LDE in such a way that the complex (M-P) dimensional transform transfer function of the sequences ',' and ',', are approximately in the ratio of ',' = '.This can be very difficult unless certain transforms such as DFT, DCT and DHT are used.For the above-mentioned transforms, it is possible to find the (M-P) dimensional impulse response, ', by approximating the Linear Difference Equations.