This paper proposes a comb filter design method which utilizes two linear phase FIR filters for flexibly adjusting the comb filter's frequency response. The first FIR filter is used to individually adjust the notch gains, which denote the local minimum gains of the comb filter's frequency response. The second FIR filter is used to design the elimination bandwidths for individual notch gains. We also derive an efficient comb filter by incorporating these two FIR filters with an all-pass filter which is used in a conventional comb filter to accurately align the nulls with the undesired harmonic frequencies. Several design examples of the derived comb filter show the effectiveness of the proposed comb filter design method.