A highly effective method based on factorization for designing two-channel perfect reconstruction (PR) filter banks is presented in this paper.First
the PR condition of two-channel filter banks and Euclidean complementary (EC) polynomials are studied.Second
a solution for EC is obtained by constructing a polyphase matrix with a constant determinant based on factorization.Next the design procedures of the method is described.Final some examples are given to illustrate that the method is effective.