In this paper a method is presented to replace the succeeding transfor
ms in a transform coding system that contain several transforms in suc
cession by a single general transform. The replaced transform can be t
hose which use multiple overlapping blocks and the principle of ''Time
Domain Aliasing Cancellation (TDAC)''. So it is possible to describe
with this method a hybrid system containing a subband filter and a TDA
C-transform in succession. Such a hybrid system is used in the ISO/IEC
Standard 11172-3 Layer 3.