The new perceptual high quality audio coding based on a dynamic wavelet packet transform is presented in the given paper. Tme-frequency signal decomposition is adapted to the source using wavelet packet (WP) or time-shift wavelet packet (TSWP) transforms. Due to TSWP it is possible to increase the flexibility of the analysis filter bank in a time scale and copression level. The masking thresholds are estimated in a wavelet domain and dynamic reconfigurable WP tree structure is formed basing on perceptual entropy. The advantages of this approach are better viewed by considering the waveled packet growing as a spilting process., i.e. the temporal construction WP tree created for each signal frame presents an ideal decision for real time processing implemented in a reconfigurable handware.
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