An efficient implementation technique for the Lagrange interpolation is derived. This formulation called the Farrow structure leads to a version of Lagrange interpolation that is well suited to time varying FD filtering. Lagrange interpolation is mostly used for fractional delay approximation as it can be used for increasing the sampling rate of signals and systems. Lagrange interpolation is one of the representatives for a class of polynomial interpolation techniques. The computational cost of this structure is reduced as the number of multiplications are minimised in the new structure when compared with the conventional structure