Download Low Complexity Parametric Stereo Coding in MPEG-4 Parametric stereo coding in combination with a State-of-the-Art coder for the underlying monaural audio signal results in the most ef cient coding scheme for stereo signals at very low bit rates available today. This paper reviews those aspects of the parametric stereo paradigm that are important for audio coding applications. A complete parametric stereo coding system is presented, which was recently standardized in MPEG-4 Audio. Using complex modulated lter banks, it allows implementation with low computational complexity. The system is backward compatible and enables high quality stereo coding at total bit rate of 24 kbit/s when used in combination with aacPlus.