A circuit that provides a rotating coefficient FIR filter with all necessary coefficient sets present at the same time, without the need for delay elements, devices providing for adjustable impedances, or buffers is described. An input signal is sampled in a round robin fashion by a plurality of switches and capacitors. The capacitors are connected directly to sets of impedance devices. Each set of impedance devices implements the coefficients of the desired frequency response of the filter, adjusted to compensate for the decay of samples in the capacitors between samples. The impedance devices in each set are connected to the capacitors in a different order from each other set, so that each set of impedance devices will produce the desired frequency response when a different one of the capacitor contains a new sample of the input signal. Switches connect the sets of impedance devices to an output and a virtual ground, only one switch being connected to the output at a time to provide the output signal.