The article has an overview character with elements of generalization, but at the same time it includes information brought to the level of immediate practical implementation. Approaches to heuristic and functional synthesis of digital filters based on local nterpolation and approximation are considered. Digital differentiators based on local polynomial interpolation, digital integrators based on local polynomial and spline interpolation and digital filters with a U-shaped amplitude-frequency characteristic based on polynomial OLS approximation are obtained. The obtained results can be used in practice according to their functional purpose, taking into account the recommendations mentioned. The idea of numerical differentiation based on int...