Towards a new perceptual coding paradigm for audio signals

A new frequency domain approach to coding audio signals is introduced. The bit assignment strategy is aimed at reducing the perceived loudness difference between the original signal and the coded signal. As such it uses perceptual effects (spread excitation patterns), but does not directly invoke masking results. At low bit rates, examples coded with the new approach sound better than a more traditional bit allocation based on noise-to-mask ratio.