Itpsilas known that the transform matrix generated by block wavelet transform (BWT) is orthogonal. Eigenvector matrix of the autocorrelation matrix obtained in Karhunen-Loeve transform is also orthogonal. This matrix is used for computing the features of signals. Itpsilas thought that BWT can be used in the same manner. A BWT obtained by finite number of filter coefficients will be advantegous. In this paper, a method for the computation of BWT filter coefficients by Steepest Descent algorithm will be proposed.