The purpose of this study is to propose a framework of unified speech and audio coding scheme that can compress speech and music equally well, and then to verify the feasibility of a highly efficient low-rate coding scheme. In this paper, a coding scheme is introduced by utilizing flexible time and frequency representation of a filter bank called Frequency Varying Modulated Lapped Transform (FV-MLT). Experimental results show that the proposed technology can improve the performance of existing technologies for speech and audio contents at low bitrates of 16 - 24 kits/sec mono and stereo. We hope that this framework for unified speech and audio coding can deal with various kinds of audio contents at low bitrates and eventually provide a new opportunity for converged applications in mobile devices.
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