This document describes an implementation of a finite impulse response (FIR) filter using distributed arithmetic on a field programmable gate array (FPGA). Distributed arithmetic replaces multiplications with lookup tables, reducing complexity. Typically, lookup table size increases exponentially with filter order. The paper proposes using offset binary coding to reduce the lookup table size by a factor of 2 to 2N-1. Simulation results show this implementation requires less FPGA resources than a conventional multiply-accumulate approach.