A tunable high-order Bessel low pass filter which is applied to a multi-rate duobinary generation system of an optical communication system. The tunable Bessel low pass filter comprises a variable inductor circuit including a plurality of variable inductors connected in series between an input signal terminal and an output signal terminal and controlled respectively by corresponding inductance control signals, a variable capacitor circuit including a plurality of variable capacitors connected respectively between corresponding connection nodes of the plurality of variable inductors of the variable inductor circuit and a ground terminal and controlled respectively by corresponding capacitance control signals, and a variable capacitor/inductor controller for outputting the corresponding capacitance control signals to the variable capacitors of the variable capacitor circuit and the corresponding inductance control signals to the variable inductors of the variable inductor circuit on the basis of preset values according to a given data rate, respectively. When the data rate of an application system is changed, the tunable Bessel low pass filter controls its filtering characteristics most appropriately to the changed data rate, so as to extend its application range and enhance performance and efficiency of the application system.