Comb filters are developed from the structures based on the moving average (boxcar) filter. The combbased filter has unity-valued coefficients and, therefore, can be implemented without multipliers. This filter class can operate at high frequencies and is suitable for a single-chip VLSI implementation. The main applications are in communication systems such as software radio and satellite communications. In this chapter, we introduce first the concept of the basic comb filter and discuss its properties. Then, we present the structures of the comb-based decimators and interpolators, discuss the corresponding frequency responses, and demonstrate the overall two-stage decimator constructed as the cascade of a comb decimator and an FIR decimator. In the next section, we expose the application of the polyphase implementation structure, which is aimed to reduce the power dissipation. We consider techniques for sharpening the original comb filter magnitude response and emphasize an approach that modifies the filter transfer function in a manner to provide a sharpened filter operating at the lowest possible sampling rate. Finally, we give a brief presentation of the modified comb filter based on the zero-rotation approach. Chapter concludes with several MATLAB Exercises for the individual study. The reference list at the end of the chapter includes the topics of interest for further research.