Based on the periodic characteristics of speech and audio

a layered coding method by using uniform analysis and synthesis model is proposed in this paper.The constructed coder can perform equally well on speech and audio at the bit rates of 24kbps and 32kbps.First

the input signal which has time-varying period is warped into a constant period signal.Second

a sparse representation of the warped signal is achieved by applying the MLT and DCT on the warped matrix derived from the warped signal.Finally

the sub-band quantization and Huffman coding are applied on the transform coefficients.Both the objective PESQ/PEAQ results and the subjective A/B listening tests show that the proposed coder outperforms the ITU-T G.722.1 and AMR-WB codec.