The non-uniform sampling of the signal can be product of an intentional or unintentional process. For example jitter sampling is an unintentional process which is a consequence of time error of sampling circuits. In many DSP applications it is very important to reconstruct the signal from its non-uniformity distributed samples, especially to obtain a uniformly sampled sequence. This paper presents an efficient and accurate technique to obtain an uniform sequence from the non-uniform input. The reconstruction is done by using the transposed Farrow structure. The reconstruction can also be done in a decimating way, reducing the number of samples. The transposed Farrow structure can be designed to satisfy given frequency or time domain requirement according to the application at hand.