Recently, Multicarrier Modulation find wide application in many areas of communication Engineering like IEEE 802.11a/g, IEEE 802.16e,IEEE 802.20, DVD, DAB, ADSL and VDSL, etc. The orthogonal property provides optimum loading of the channel spectrum with effective suppression of Interferences parameters, i.e., ICI and ISI. The TMUX is the major component of MCM system. It works like a dual of Filter bank and can be efficiently realized using basic properties of Multirate signal processing. The CMFB is one of the computationally efficient techniques for the implementation of filter bank in NPR condition. The required prototype filter can be obtained using Window approach. In real time environment, the reconstructed output at the receiving end is distorted due to mixing of different errors and interference signals. A linear bisection type optimization technique is applied to minimize these undesired parameters and obtained the output near to perfect reconstruction. The NUFB is types of filter bank which is used in processing the signals of different natures like audio, video and data. The optimized tree structure approach is used here to design NUFB with linear phase property.