2026-07-072026-07-07http://salesiana.dossiersoluciones.com/handle/123456789/121660In this paper it is shown, that B-splines are scaling functions for any natural N. For any natural N construction of Haar wavelets, Kotelnikov-Shannon wavelets, nonorthogonal wavelets based on B-splines is given. Examples of construction of filters of N-channel decomposition of signal and filters of reconstruction based on B-splines are givenLaTeX2e, 19 pagesFunctional Analysis42C15; 42A65; 41A15text