Subband domain data conversion for time-varying filter banks

In this paper we present an efficient method to convert subband domain data produced by different maximally decimated time-varying filter banks (TVFB).Using polyphase approach to TVFB we advantageously replace the conventional cascade process consisting of an L-channel synthesis TVFB followed by an M-channel analysis TVFB (M ne L) and propose a single multi-input multi-output conversion system allowing algorithmic delay control and high degree of parallelism for implementation. Moreover we show how the proposed system can be applied to particular cases of time-varying modulated lapped transforms (TV-MLT) and QMF representations for audio transcoding applications.