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The conventional polyphase architecture for linear-phase finite impulse response (FIR) filter loses its coefficient symmetry property due to the inefficient arrangement of the filter coefficients among its subfilters. Although, existing polyphase structures can avail the benefits of coefficient symmetry property, at the cost of versatility and complex subfilters arrangement of the conventional polyphase structure. To address these issues, in this paper, we first present the mathematical expressions for inherent characteristics of the conventional polyphase structure. Thereafter, we use these expressions to develop a generalized mathematical framework which exploits coefficient symmetry by retaining the direct use of conventional FIR filter coefficients. Further, the transfer function expressions for the proposed Type-1/ transposed Type-1 polyphase structures using coefficient symmetry are derived. The proposed structures can reduce the requirement of multiplier units in polyphase FIR filters by half. We also demonstrate the decimator design using the proposed Type-1 polyphase structure and the interpolator design using the proposed transposed Type-1 polyphase structure. Moreover, the phase and magnitude characteristics of the proposed Type-1/transposed Type-1 polyphase structures are presented. It is revealed via numerical examples that all subfilters of the proposed symmetric polyphase structure possess linear-phase characteristics. INDEX TERMS Coefficient symmetry, frequency response, polyphase FIR structures, pre/post processing, sampling rate conversion.