Sampling rate scalable lossless audio coding

This paper proposes a lossless audio coding scheme with hierarchical sampling rate scalability. A single bit stream contains hierarchical information that can generate waveforms ranging from a 96 kHz with 24 bit amplitude resolution through lower sampling/resolution lossless waveforms to highly compressed lossy ones created using an MPEG-4 audio coder. This bit stream structure enables a dynamic rate control and a hierarchical multicasting based on a simple priority control of the IP packet. These functions will be useful for high quality archiving, broadband streaming for various types of networks and terminal equipments.