In this correspondence, a simple design method for multirate near perfect reconstruction (NPR) integer decimated filter bank with non-uniform frequency spacing and linear phase property, that involves optimization of only single parameter, is proposed. It is derived from the uniform cosine modulated filter bank (CMFB) by merging some relevant band pass filters. The design procedure and the structure of the uniform CMFB are mostly preserved in the non-uniform implementation. The parent filter of the filter bank is formulated as an interpolated finite impulse response (IFIR) filter. The IFIR digital filters permit efficient hardware implementations due to less number of multiplier coefficients. Design examples show that the proposed approach provides good performance with less computational complexity at the cost of slight increase in system delay.