This paper considers biorthogonal maximally decimated uniform filter banks
as subband coders. Subject to assumptions of optimum bit allocation and whi
te decorrelated quantizer distortion, it derives the filter bank that maxim
izes the coding gain. Ingredients to the solution include design techniques
developed by Vaidyanathan for optimal orthonormal subband coders and a gen
eralization of the half whitening process that is known to maximize the cod
ing gain of 1-channel biorthogonal filter banks.