In this paper, a new hybrid type of scalable lossless audio coding scheme based on MPEG-4 BSAC is proposed. This method introduces two residual error signals, lossy coding error signal and prediction error signal, and utilizes the rice coding as a lossless coding tool. These kinds of process enable to increase the compression ratio. As a result of experiment, average total file size can be reduced to about 50 ~ 60% of the original size. Consequently, slight modification of conventional MPEG-4 general audio coding scheme can give a scalable lossless audio coding functionality between lossy and lossless bitstream.
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