This research presents an audio coding scheme, based on sub-band coding (SBC), with the implementation of quasi-logarithmic compandors. The presented coding scheme is based on signal decomposition and individual processing of the different sub-bands. The two SBC schemes for audio coding are presented, a non-adaptive and an adaptive coding scheme. The application of backward adaptation technique further improves the performance of this coding scheme, especially when using smaller compression factor values. This paper also describes the determination of an efficient bit allocation, used for coding the individual sub-bands. The results indicate that the proposed coding schemes can successfully be implemented in audio signal coding, providing a high quality output signal. DOI: http://dx.doi.org/10.5755/j01.itc.47.1.16190