This research article proposes a multi-target tracking algorithm by using a finite impulse response (FIR) filter. The advantage of the FIR filter is to observe robust filtering to incorrect data such as model uncertainty and noise, etc. This paper demonstrates robust tracking performance for multi-target tracking using the properties of FIR filter. In order to use FIR structure, all possible paths are constructed and the estimate of each path is chosen as the target through Mahalanobis distance if it is appropriate target.