Abstract: Non-uniform azimuthal sampling of multiple receiver Synthetic Aperture Sonar(SAS) will cause distortion of the latter imaging in the azimuth direction.A method of using filter bank to reconstruct the non-uniform samples is given in this article.This method turns the non-uniform samples into the uniform samples by the synthetic filters in virtue of the similarity between the non-uniformly samples of SAS and the signals after a decomposing filter.Compared with the traditional time-region and frequency-region reconstruction methods,this algorithm has the advantage in obtaining both a narrower main-lobe and lower side-lobes in the impulse response of point target.The effectiveness and the advantages of applying this algorithm to Multiple Receiver SAS are verified by simulation and the data from lake experiments.