This paper deals with the technology of using comb filters for FIR Decimation in Digital Signal Processing. The process of decreasing the sampling frequency of a sampled signal is called decimation. In the usage of decimating filters, only a portion of the out-of-pass band frequencies turns into the pass band, in systems wherein different parts operate at different sample rates. A filter design, tuned to the aliasing frequencies all of which can otherwise steal into the pass band, not only provides multiple stop bands but also exhibits computational efficiency and performance superiority over the single stop band design. These filters are referred to as multiband designs in the family of FIR filters. The other two special versions of FIR filter designs are Halfband and Comb filter designs, both of which are particularly useful for reducing the computational requirements in multirate designs. The proposed method of using Comb FIR decimation procedure is not only efficient but also opens up a new vista of simplicity and elegancy to compute Multiplications per Second (MPS) and Additions per Second (APS) for the desired filter over and above the half band designs.