We here study Finite Impulse Response (FIR) rectangular, not necessarily causal, systems which are (para)-unitary on the unit circle (=the class U ). First, we offer three characterizations of these systems. Then, introduce a description of all FIRs in U , as copies of a real polytope, parametrized by the dimensions and the McMillan degree of the FIRs.Finally, we present six simple ways (along with their combinations) to construct, from any FIR, a large family of FIRs, of various dimensions and McMillan degrees, so that whenever the original system is in U , so is the whole family.A key role is played by Hankel matrices.1 β=0,Hence, in Engineering terminology Φ(t) (and often F (z)) is referred to as Finite Impulse Response (i.e. the support of Φ(t) is finite).Moreover F (z) will be called causal whenever 1 ≥ q (i.e. Φ(t) ≡ 0 for all 0 > t) and strictly causal if 0 ≥ q. Similarly, (strictly) anti-causal when (q ≥ n + 1) q ≥ n.