As the latest extension of MPEG-4 Audio coding, MPEG-4 Lossless Audio Coding includes a scalable audio coding solution (SLS) that integrates the functionalities of lossless audio coding, perceptual audio coding, and fine granular scalable audio coding into a single coder framework while providing backward compatibility to MPEG Advanced Audio Coding (AAC) at the bit-stream level. Despite its abundant functionalities, SLS still achieves a compression performance that is comparable to state-of-the-art non-scalable lossless audio coding algorithms. As a result, SLS provides a universal digital audio format for a variety of application domains including professional audio, Internet music, consumer electronics, broadcasting and others. This paper presents the structure of SLS and its latest developments during the MPEG standardization process.
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