Current existing digital audio signals are always restricted by sampling rates and bandwidth fit for the various storages and communication bandwidth. Take for example the widely spread mp3 tracks encoded by the standard MPEG1 layer 3. The audio bandwidth in MP3 is restricted to 16 kHz due to the protocols constraints defined. This paper presents the method to reconstruct the lost high frequency components from the bandlimited signals. Both the subjective and objective measures have been conducted and shown the better quality. Especially, the important objective measurement by the perceptual evaluation of audio quality system, which is the recommendation system by ITU-R Task Group 10/4 has proven a significant quality improvement.