Visual Evoked Potential (VEP) is known as non-stationary signal. The noteworthy characteristic associated with VEP is; it has a very low Signal to Noise Ratio (SNR). A widely linear distortionless (WLD) filter which has been previously applied in the speech enhancement is introduced for the VEP noise reduction. The designed filter exclusively depends on the non-circularity coefficient of the non-stationary signal. The WLD filter works well even in the very noisy environment where the input SNR goes far down below than -10 dB. The authors finally propose the frequency based estimation with widely linear distortionless filter for VEP signal estimation. The characteristic of the filter suits the characteristic of VEP signal. The results show that the average error and failure rate shows good performance in the result. © 2011 IEEE.