The modified discrete cosine transform (MDCT) is employed in subband/transf
orm coding schemes as the analysis/synthesis filter bank based on time doma
in aliasing cancellation (TDAC). The most efficient implementation of the f
orward and inverse MDCT computation for layer III in MPEG-1 and MPEC-2 inte
rnational audio coding standards is proposed. It is based on a new fast alg
orithm for the forward and inverse MDCT computation in the oddly stacked sy
stem. The complete signal flow graphs for the implementation of MDCT and in
verse MDCT in layer III are also provided.