While there are no scalable audio coding systems known today in ISO MPEG, scalability now is an important requirement to support the new functionalities of MPEG-4. Scalability, in general, allows a subset of the bitstream to be decoded into a useful signal. This paper describes a two- and three-stage bit-rate scalable audio codec that combines speech coding and perceptual audio coding techniques with a specially adapted psychoacoustic model.
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