In this paper, a new recursive structure based on the convolution model of discrete cosine transform (DCT) for designing of a finite impulse response (FIR) digital filter is proposed. In our derivation, we start with the convolution model of DCT-II to use its Z-transform for the proposed filter structure perspective. Moreover, using the same algorithm, a filter base implementation of the inverse DCT (IDCT) for image reconstruction is developed. The computational time experiments of the proposed DCT/IDCT filter(s) demonstrate that the proposed filters achieve faster elapsed CPU time compared to the direct recursive structures and recursive algorithms for the DCT/IDCT with Arbitrary Length. Experimental results on clinical ultrasound images and comparisons with classical Wiener filter, non-local mean (NLM) filter and total variation (TV) algorithms are used to validate the improvements of the proposed approaches in both noise reduction and reconstruction performance for ultrasound images.