Two types of lapped transforms have been studied in detail in the literature, namely, the lapped orthogonal transform (LOT) and its extension, the biorthogonal lapped transform (BOLT). In this paper, we will study the lapped unimodular transform (LUT). All three transforms are first-order matrices with finite impulse response (FIR) inverses. We will show that like LOT and BOLT, all LUTs can be ...