The aim of this work is to design a filter of the type low–pass of order 5th with Butterworth’s approximation in the range of over-tuning 10 – 100 kHz and if it will be possible so! achieve even higher marginal frequencies. To compare two typical representatives of the frequency filters cascading and non-cascading synthesis from the viewpoint the accuracy of an! approximation function, sensitivity to the tolerance values of components, number of the components (mainly OZ) and viability, especially the possibility of electronic over-tuning in selected frequency range. On the basis of these conditions will be chosen one design, which will be realized later. Further it will be necessary to consider the possibilities of electronic over-tuning and to choose for this over-tuning suitable component, to design user management changes of marginal frequency fm by the help of keyboard + LCD and control application on the PC. For this hardware will be programmed appropriate control software. At the end of this work will be constructed appropriate device, which fullfils requirements written above and will be subjected to the laboratory measurements that verify function of this device. The constructional details of the filter are presented in the enclosure at the end of this work. At the CD are available all materials, which were created during the master’s thesis or which are necessarily concerned.