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High Quality Digital Audio Encoding with 3.0 Bits/Sample Using Adaptive Transform Coding

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A new method for coding high quality audio signals with a very low bit-rate is presented, which is called Multiple Adaptive Spectral, Audio Coding (MSC). Adaptive transform-coding together with psychoacoustic bit-allocation is used. The result is a signal representation with only 3.0 bit/samples at a sampling rate of 44.1 kHz.

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AES - Audio Engineering Society