Small delay and reduction of complexity are important for the growing number of audio applications in the communications area. There are already a number of audio coding systems available that can obtain a high quality at 128 kbit/s. However, most of these systems have a large delay or high complexity or both and, therefore, are not suited for applications in the communications area. The paper presents a low-complexity, low-delay subband coding system with a high quality at 128 kbit/s.
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