Scalable Audio Coding using the Oversampled Discrete Wavelet Transform and Temporal Masking

In this paper, we propose a low-complexity scalable audio coding algorithm using an over sampled discrete wavelet transform (ODWT). The aliased free coefficients obtained are then used to accurately calculate the forward temporal masking threshold. The algorithm based on the bandwidth scalability, uses bits per sub-band and bits per frame, as outlined in this paper. Subjective tests conforming to ITU-R BS.1116 for audio signals show that the audio signals coded at 32 and 64 kbits/s using an ODWT with temporal masking offered a better audio quality compared to the critically sampled DWT