Abstract
Audio compression is the lossy compression technique of converting audio signal into an efficiently encoded bitstream that can be decoded to produce a close approximation of the original signal. For the purpose of improving the coding this work attempts to combine psychoacoustic model for perceptual evaluation of audio quality (PEAQ) in BS.1387 with perceptual audio coder. The implementation of this new psychoacoustic model is done using wavelet lifting method instead of FFT; Later the computation of the masking energy for the different bands will be done.
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