The state-of-art natural audio coder, MPEG-4 AAC  , has provided the extensive coding modules for achieving high coding efficiency. The modules, which includes filter bank, window switch, psychoacoustic model, bit allocation, bit reservoir, lossless coding, temporal noise shaping, and middle/side coding, has span a large design dimension and challenge for audio coding technology. In this paper, the design of these modules, named as NCTUAAC encoder, is presented to provide adorable audio quality with low computation complexity.
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