The paper presents a new and different approach to the design and realisation of Digital Signal Processing (DSP)systems by utilising Finite State Machines (FSM). The DSP system is modelled by mapping all its potential states into an FSM, whose complexity is usually very high. The FSM mirrors the complete functionality of the system and thus describes its behaviour in full detail. Examples for FSMs of first and second order digital recursive filters are provided and the current version of the software simulating the FSM corresponding to any linear time-invariant DSP system is described. The potential of this approach including state reduction techniques as well as the inclusion of non-linear DSP systems is also outlined, and further future research intentions are briefly explored
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