of conventional complex sampling according to an embodiment of the present invention the desired time delay u03c4 may be different for different frequency bands further the time delay u03c4 may be obtained either by providing time delay component unit 103 in which the time delay u03c4 can be predefined or by performing a phase difference e g a phase shift of a sampling frequency leading to a desired time delay of a signal it should be noted that one or more phase and gain coefficients q k 250 are used for are applied to each frequency component of signal x 2 u2032 k these phase and gain coefficients q k provided within the corresponding coefficients data unit 250 can be predefined for example empirically by substantially accurate measuring of the above time delay u03c4 it should be noted that even in a case when time delay u03c4 is a frequency dependent component the corresponding phase and gain coefficients q k can be still calculated and predefined thereof according to an embodiment of the present invention the phase and gain coefficients are pre calculated during the calibration process of system 200 and then are stored within the memory means not shown while there is a need for a coefficient for each frequency component of signal x 2 u2032 k after applying the fft transform further for calculating the corresponding phase difference u03b4 u03c6 k there is.