The optimized implantation of digital filters has remained one of the challenging tasks, for FPGA (Field- Programmable Gate Array) based system designers, due to the involvement of very complex circuitry for multiplication. The multiplier consumes more recourse and hence results in less speed, being not the single step arithmetic operation. One way to carry out these implementations effectively is; to reduce the word length that will increase throughput in view of that. Since decays, SDM (Sigma-Delta Modulation) is used to convert the word length from multi-bit to single bit recurrently. This work is an extension of current trends of using SDM, in the design of Digital FIR (Finite Impulse Response) Filter, which is the most attractive compo...