We consider analytic properties of eigenvalues of Daubechies operators. Especially we will clarify the relationship between analytic continuation of eigenvalues and the generating function of eigenvalues by using the theory of Fourier ultra - hyperfunctions. Moreover we will construct local operator (Sato's hyperfunctions with support at the origin) by eigenvalues of Daubechies Operators. This construction is related to a Ramanujan's identity($q$-analogue).

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