理想低通的冲激响应 (sinc) 与窗函数相乘得到 FIR 系数:
$$h_d[n] = \dfrac{2 f_c}{f_s}\,\mathrm{sinc}\!\left(\dfrac{2 f_c}{f_s}\left(n - \dfrac{M}{2}\right)\right),\quad h[n] = h_d[n]\,w[n]$$抽头数、过渡带宽与群延迟:
$$N = M+1,\quad \Delta f \approx \dfrac{A \, f_s}{M},\quad \tau_d = \dfrac{M}{2 f_s}$$$A$ 取决于窗函数 (Rectangular 0.9, Hann 3.1, Hamming 3.3, Blackman 5.5)。阻带衰减典型值: Rectangular -21 dB, Hann -44 dB, Hamming -53 dB, Blackman -74 dB。