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A new method for designing two-channel PR FIR filterbanks with low system delay is proposed. It is based on the generalization of the structure previously proposed by Phoong et al. (1995) Such structurally PR filterbanks are parameterized by two functions (β(z) and α(z)) that can be chosen as linear-phase FIR or allpass functions to construct FIR/IIR filterbanks with good frequency characteristics. The case of using identical β(z) and α(z) was considered by Phoong et al. with the delay parameter M chosen as 2N-1. In this paper, the more general ease of using different nonlinear-phase FIR functions for β(z) and α(z) is studied. As the linear-phase constraint is relaxed, the lengths of β(z) and α(z) are no longer restricted by the delay parameters of the filterbanks. Hence, higher stopband attenuation can still be achieved at low system delay. The design of the proposed low-delay filterbanks is formulated as a complex polynomial approximation problem, which can be solved by the Remez exchange algorithm or analytic formula with very low complexity. In addition, the orders and delay parameters can be estimated from the given filter specifications using a simple empirical formula. Therefore, low-delay two-channel PR filterbanks with flexible stopband attenuation and cutoff frequencies can be designed using existing filter design algorithms. The generalization of the present approach to the design of a class of wavelet bases associated with these low-delay filterbanks and its multiplier-less implementation using the sum of powers-of-two coefficients are also studied.