No / Finite impulse response (FIR) digital filters are extensively used due to their key role in various digital signal processing (DSP) applications. Several attempts have been made to develop hardware realization of FIR filters characterized by implementation complexity, precision and high speed. Field Programmable Gate Array is a reconfigurable realization of FIR filters. Field-programmable gate arrays (FPGAs) are on the verge of revolutionizing digital signal processing. Many front-end digital signal processing (DSP) algorithms, such as FFTs, FIR or IIR filters, are now most often realized by FPGAs. Modern FPGA families provide DSP arithmetic support with fast-carry chains that are used to implement multiply-accumulates (MACs) at high speed, with low overhead and low costs. In this paper, distributed arithmetic (DA) realization of FIR filter as serial and parallel are discussed in terms of hardware cost and resource utilization.