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This paper presents the design of the two-stage comb-based decimation filter with a very low wideband pass band droop and a high stop band attenuation of the overall filter. The first stage is the cascaded comb filter implemented in a non recursive form. The polyphase decomposition is applied to this stage to avoid the filtering at the high input rate. Two compensation filters have been applied, one for the first stage and another for the second stage. The sharpening technique is applied in the second stage to the cascade of comb filter and the compensation filter.