Method and apparatus for sample rate pre-and post-processing to achieve maximal coding gain for transform-based audio encoding and decoding

The invention relates to a method and apparatus for achieving maximal coding gain for audio transmission. More particularly, at a chosen sample rate and frequency range value, an audio input signal is downsampled to the sample rate, encoded and transmitted at a given bit rate. At the receiving end, the downsampled signal is decoded and upsampled to the original or other suitable sample rate. The upsampled signal is then audibly output. Since resampling ratios using "small" numbers prove to be more computationally efficient, this method and apparatus supports resampling ratios which imply both standard and non-standard sampling ratios in the codec.