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This paper presents an algorithm for rational decimation system. The proposed algorithm reduces the overall memory elements and load. The proposal utilizes Interpolated Finite Impulse Response (IFIR) filter. The proposed structure is simplified by splitting the factorable decimation factor into two integers, i.e. M = M1·M2, such that M1 >; M2. The applied methods are multirate techniques and number theory for digital signal processing. This proposed algorithm is applicable in communication systems like Software Defined Radio (SDR).