In wireless communication systems, pulse shaping filter plays an important role in multirate signal processing for error removal. In this paper a gaussian filter is designed by considering the oversampling factor i.e. the number of samples per symbol and number of symbol periods between the start of the filter impulse response and its peak. The oversampling factor determines the sampling frequency and the filter length and hence, plays a significant role in the gaussian FIR filter design. The approximation errors in the design can be reduced with an appropriate choice of oversampling factor.