Disclosed is a matched filter and a method for performing cross correlation thereof. The matched filter includes a demultiplexer for demultiplexing an input sample signal into a predetermined number of signals; and cross correlators that perform a cross correlation of each of the demultiplexed sample signals with a predetermined sequence. Therefore, when the matched filter of the present invention is applied to a UWB system having a high sampling rate, the cross correlation operation can be performed at a high rate simply by using low-rate multipliers.