The document discusses the design of finite impulse response (FIR) filters. It describes ideal filters and conditions for non-distortion. It then discusses practical considerations for filter design, including the selection of FIR vs infinite impulse response (IIR) filters. The main method covered is the window method for FIR filter design, which involves truncating the ideal impulse response using a window function to reduce ripples. Common window functions like rectangular, Bartlett, Hanning, Hamming, and Blackman are described and compared. An example design using the window method is also provided.