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This lecture discusses the concept of impulse truncation as a method to approximate an ideal filter with a finite support sequence. By manipulating the ideal impulse response, an FIR filter can be created for practical use. The lecture explores the design of a low pass filter, emphasizing the trade-offs involved in the approximation process. While impulse truncation minimizes mean square error, it leads to the Gibbs Phenomenon, where the maximum error around the cutoff frequency remains constant regardless of the number of points used for the approximation.