Optical filters with graded index profiles are designed by applying the fourier transform to a riccati equation which governs the reflection and transmission characteristics of inhomogeneous refractive index distributions. The inhomogeneous refractive index profile of an optical filter with specified target spectrum is obtained through iterations. The spectra response of the inhomogeneous refractive index layers are analyzed by using runge-dutta numerical method to solve the differential euations of the amplitude and the phase of reflection coefficient derived from the riccati equation and the results are in good agreement with the resutls obtained by using matrix method.