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In this paper, we propose a design method of perfect reconstruction (PR) nonuniform filter banks. Filter banks are roughly separated into nonparaunitary and paraunitary ones. Paraunitary filter banks have some advantages: for example, the frequency responses of synthesis filters are identical to those of analysis filters. However, the severe constraint makes it difficult to design them and, especially in the nonuniform case, the design method becomes complex for some frequency-division cases. Thus, we concentrate on nonparaunitary filter banks and present a design method for nonuniform filter banks with arbitrary lengths and frequency divisions. © 1997 Scripta Technica, Inc. Electron Comm Jpn Pt 3, 80(10): 51–59 1997 [ABSTRACT FROM AUTHOR]