A five layers wideband embedded variable bit-rate speech coding algorithm at 8~32kb/s was proposed in this paper based on algebraic code-excited linear prediction (ACELP) and transform coded excitation (TCX) speech coding techniques.The first three layers at 8kb/s

12kb/s and 16 kb/s are embedded by ACELP coding model

while the last two layers at 24 kb/s and 32 kb/s are embedded with TCX technique.The test result indicates that the quality of the embedded speech coding algorithm with five layers is close to Terms of Reference(TOR) for ITU-T G.VBR codec for clean speech

speech with office noise and switching between layers.