We have made the single side hand filter for the dual channel receiver which is a heterodyne receiver to observe the cosmic radio waves with 100GHz band ranged from 85GHz to 115GHz and 150GHz band ranged from 125GHz to 175GHz simultaneously. We have introduced the filter theory using the principle of the Martion-Puplett interferometer, which has the characteristics of rotated polarization. To reduce the loss of the transmission and beam coupling which are caused from the path difference associated with the intermediate frequency the design and the implementation have been intensely considered. The receiver needs two filters with different characteristics each other. Because each of them has the optimum positions as a function frequency at which the signal frequency is fed to mixer and the image frequency is rejected to the image termination load. The intermediate frequency and its band width have been also evaluated. We have measured the property of two filters using the vector network analyser and the beam measurement system which is made by us. The responses of the filter as a function of the position and the frequency are compared with the theory. It is shown that not only the measured values are very close to the theoretical values, but also the image rejection ratios are better than 22dB for both filters. Through successful observation using a dual channel receiver with two manufactured filters, the performance of the filters has finally verified.