The modified discrete cosine transform (MDCT) is a lapped transform used in transform coding schemes as an analysis/synthesis filter bank based on the concept of time domain aliasing cancellation. This thesis proposes to implement MDCT using the lifting scheme for its lossless implementation with integer coefficients. The lifting scheme also renders the MDCT impervious to quantization errors making it a lossless scheme. The new fast algorithm can be easily adopted for the MDCT computation in current audio coding schemes such as those offered by the MPEG audio standards. A performance comparison of the proposed implementation and the current technique will be presented. The integer MDCT is implemented in a standard MPEG layer III codec. The performance of the codec with the new structure will be evaluated.
