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This paper proposes a new design method for a class of two-channel perfect reconstruction (PR) filter banks (FBs) called multi-plet FBs with very sharp cutoff using frequency- response masking (FRM) technique. The multi-plet FBs are PR FBs and their frequency characteristics are controlled by a single subfilter. By recognizing the close relationship between the subfilter and the FRM-based halfband filter, very sharp cutoff PR multi-plet FBs can be realized with reduced implementation complexity. The design procedure is very general and it can be applied to both linear-phase and low-delay PR FBs. Design examples are given to demonstrate the usefulness of the proposed method.