In this paper, a new scalable audio codec is described that has the characteristics of low complexity and fine-step granule scalability. For this purpose, the proposed scheme has the same coding scheme for all layers. The proposed algorithm does not have the core coding part for low bit-rate application and can be implemented with 1 kbps enhancement step size with bit-sliced coding method. The result will be demonstrated at presentation which handle from 16 to 64 kbps case with 8 kbps enhancement step size: 16-24-32-40-48-56-64 kbps.
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