In this thesis a new and simple to program approach is proposed in order to obtain an $L\sb{p}$ approximation, 2 $<$ p $<$ $\infty$, based on the Iteratively Reweighted Least Squares (IRLS) method, for designing a linear phase digital finite impulse response (FIR) filter. This technique, interesting in its own right, can also be used as an intermediate ...