In the paper the recursive realization of a generalized transfer function (GTF) as a linear time-variant (LTV) system is discussed. The GTF considered here is exactly the digital equivalent of the Zadeh independance for continuous-time linear time-variant systems. First, a recurrent equation relating the GTF and the coefficients of the time difference equation (TDE) is derived. To apply it, initial conditions for the GTF must be given. Then a system of equations giving the coefficients of TDE is obtained. For the case when the denominator of the GTF has the coefficients independent of the time, a canonical structure of implementing the GTF as a system is given. For general GTF the system of equations is overdetermined. In this case, by use of the Chebyshev norm, a ”best” solution is obtained. Finally, a numerical example is presented. We think the paper is a valuable contribution of digital LTV systems.