A new approach is presented to analyze sliding mode control in discrete-time systems using an established reaching law, whereby the ultimate band is obtained to be lesser than any previous analysis done with the same reaching law. Multirate Output Feedback technique of fast output sampling is used to calculate the control action. The controller parameters are evaluated according to the ultimate band that is desired, giving rise to a negative switching gain, contradicting popular notion of non-negative switching gains used in sliding mode control. © 2012 IEEE.