Conversion of the delayed LMS algorithm into the LMS algorithm

For some applications of the adaptive finite impulse response (FIR) filtering, the adaptation algorithm can be implemented only with a delay in the coefficient update. It is well I known that this has an adverse effect on the convergence behavior of the algorithm. In this contribution it is shown in which way the delayed LMS (DLMS) algorithm can be transformed into the standard LMS algorithm at only slightly increased computational expense.