One of the key technologies of automotive active safety systems is to measure the wheel speed and calculate wheel angular acceleration or deceleration as accurate as possible. The accuracy of these crucial inputs parameters is extremely critical for active safety systems irrespective of the control logics used to realize the control function. Determination of acceleration / deceleration of rotating / moving body is not simple, especially when the range of measurement is large, measurement accuracy constraints are stringent, measurement intervals are small, computation resources are restricted like in case of an electronic control unit , resolution of hardware timer is not infinitesimally small and input signals are noisy.