We propose a parametric stereo coding analysis and synthesis directly in the MDCT domain using an analysis by synthesis parameter estimation. The stereo signal is represented by an equalized sum signal and spatialization parameters. Equalized sum signal and the spatialization parameters are obtained by sub-band analysis in the MDCT domain. The de-correlated signal required for the stereo synthesis is also generated in the MDCT domain. Subjective evaluation test using MUSHRA shows that the synthesized stereo signal is perceptually satisfactory and comparable to the state of the art parametric coders.
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