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The two-channel quadrature mirror filter structure of Croisier and Esteban may be extended to an arbitrary number of equal bandwidth channels, given certain restrictions on the bandpass filters. The most serious restriction is that the stopband attenuation of eacli band-pass filter must be high for all frequencies outside twice the nominal 3 dB bandwidth of the filter. This restriction is not really a limiting factor for speech subband waveform coding since high adjacent channel attenuation is a necessity for the confinement of quantization noise. A key feature of our filter structure is that the number of multiplies, adds, and stored coefficients required for implementation is significantly less than those needed for the conventional QMF structure, given the same number of channels. Fortran code for a 16-channel filter structure is listed as an example of efficient implementation.