The document discusses the FPGA implementation of the Distributed Arithmetic (DA) algorithm for Finite Impulse Response (FIR) filters, emphasizing the advantages of using low-cost FPGAs that include increased flexibility, speed, and reduced costs compared to traditional methods. It outlines the architecture of the MAC unit and the use of modified booth multipliers to enhance performance while detailing the design and programming steps for implementing FIR filters on FPGAs, specifically targeting the Xilinx Spartan-3E device. The results demonstrate that the DA algorithm achieves lower power consumption than traditional methods like Wallace Tree, marking a significant advancement in digital signal processing.