For deaf persons it is very difficult to establish a communication, by using Hearing Aid System it becomes possible. But the Hearing Aid which are available in the market are having many issues like heavy weight, more power consumption, voice with less clarity, delay in receiving the signal, cost, stigma associated with wearing the hearing aid system etc. To overcome mentioned problems and to help the deaf people we have designed the filter bank with variable bandwidth (VBF) which can be used in hearing aid system to improve the performance by reducing the hardware, by removing the noise, also by improving the speech quality and reducing the delay. The developed filter bank is implemented using MATLAB, audiograms of different patients and achieved better performance by reducing unwanted noise and increasing the speech intelligibility finally the attained performance of developed filter is contrast with the subsist filter banks in the parameters like consumption of power, matching error, and delay in processing, to check the performance of developed filter © 2022 IEEE.