We propose a new full bandwidth audio codec that has algorithmic delay requirement as low as 0.67 ms to a maximum of 2.7 ms. Low delay is a critical requirement in real many time applications such as networked music performances, wireless speakers and microphones, and Bluetooth devices. The proposed Ultra Low Delay Audio Communication Codec (ULDACC) is a perceptual transform codec utilizing very small transform windows the shape of which is optimized to compensate for the lack of frequency resolution. Specially adapted psychoacoustic model and intra-frame coding techniques are employed to achieve transparent audio quality for bit rates approaching 128 kbps/channel at the algorithmic delay of about 1 ms.
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