In this paper we report on the use of B-Spline lters in perfect reconstruction lter banks. For each polynomial order the analysis and synthesis FIR lters are evaluated, considering the error introduced by lter coe cient truncation, coding quantization and the distortion introduced by the lters themselves. It is shown that B-Spline lters exhibit higher energy concentration in the lower frequency band than other known lter kernels. This property can be exploited for very low bit rate image coding where the higher frequency bands might be very coarsely quantized. For a two channel subband coding system, the reconstructed image from the low frequency channel of the B-Spline coder is compared with other lter banks reported in the literature. The simulation results show that B-Spline lters achieve better reconstruction quality of images than their counterparts.