This paper deals with the design and implementation of a scheme for CD quality audio coding that introduces a delay as low as 6 ms., and provides near transparent coding. It is implemented with a uniform filter bank that decomposes the audio signal in thirty-two bands. For such a delay, the filters in the filter bank must have a short impulse response and so, the filters non-ideal frequency responses should be taken into account. Near transparent coding is achieved at 96kbps, that is a very good result for such a low delay.
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