This paper introduces a power and area efficient comb-based decimation structure, particularly suited for high values of decimation factors which are a power of two. The proposed topology has two stages, where the first stage is in a non-recursive form and the second one is in a recursive form (CIC filter). Moreover, a slight modification of the proposed decimator structure is presented in order to obtain an improved alias rejection. Simulation results are shown to validate the proposed approach.I.