Sensitivity and roundoff errors can seriously limit the application of recursive digital filters in practice, particularly when the filters have poles near

. A filter structure, based on digital incremental computers is proposed, which has low sensitivity, good error characteristics, and simple hardware implementation for pole locations close to

. Expressions for the roundoff errors are derived and compared to those for conventional structures. A design procedure is suggested to implement the new filter structure given the transfer function. Simulation results are presented.