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In this paper, a 2-D Farrow structure is proposed and used to implement variable fractional-delay (VFD) 2-D FIR digital filters. Compared with the existing literature, the desired response of a VFD 2-D digital filter is analyzed in detail, and it is found that there are four types of 2-D symmetric/antisymmetric sequences that need to be used for the design of VFD 2-D FIR digital filters. Moreover, due to the orthogonality among the approach functions, the four types of 2-D sequences can be determined independently, such that the dimension for each computation can be reduced drastically. For simplicity, only the designs of even-even- and odd-odd-order VFD 2-D filters are presented in this paper, and the other cases can be achieved in the same manner. To reveal the coefficient characteristics, the symmetric/antisymmetric properties of filter coefficients and the relationships between coefficients are all tabulated. Also, design examples such as nonseparable circularly symmetric low-pass VFD filters are presented to demonstrate the effectiveness of the proposed method.