AbstractThis paper presents an alternative to the Padéapproximation method of time delay simulation. In digital simulation of control or acoustic systems containing time delays, when the delay is not an integral mUltiple of the discretization interval, large computation time or storage is required [5]. The present method approximates the time delay as a finite impulse response filter hk(τ) of order p. The approximation error,ţ, can be controlled by the choice of p and usually p = 4 is sufficient. In some time delay problems [2], it is required that the cross corrslation between a signal and its delayed version peak at the desired delayτ. It is shown that while hk(τ) minimizesţ2the cross-correlation will not peak atτ. To achieve this a table is provided for selection of a parameterτ(τ,p) such that hk(τ) yields a cross correlation peak atτ.