In this paper a technique in given for the simulation and implementation of comb filters. An apropriate discrete model of the comb filter is choosen and through simulation technique are calculated and optimized its parameters. As it is known comb filters are used for different applications (radars, control systems, e.t.c.) and give really good results. Before the realization the filter is simulated in time and frequency domain and tested through an appropriate computer program such as to obtain the desired frequency response. The used method is the “direct synthesis” of a digital filter.