In this paper, low complexity MP3 multi-channel audio system is proposed. Utilizing the proposed decoding system, the advanced multi-channel MP3 decoder can play high quality multi-channel audio as well as the legacy stereo audio with low processing power. The system mainly consists of two parts, one of which is MP3 decoding part and the other one is parametric multi-channel decoding part. Transform domain convolution-synthesis method is equipped to replace the PQMF module in MP3 decoding part and several small point DFT modules instead of large point DFT module are used in multi-channel decoding part. This combination can reduce computing power dramatically without any loss of decoded audio signal.
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