Abstract: Provided are a method and apparatus for sinusoidal audio coding, which employs a tracking method for further effective coding of sinusoids extracted in the process of a sinusoidal analysis of parametric coding. The sinusoidal audio coding method includes: extracting sinusoids of a current frame by performing a sinusoidal analysis on an input audio signal; with respect to each of the extracted sinusoids, setting a mode selected from a birth mode in which a sinusoid is newly generated irrespective of sinusoids of a previous frame, a continuation mode in which the sinusoid is only one sinusoid continued from one of the sinusoids of the previous frame, and a branch mode in which the sinusoid is one of a plurality of sinusoids continued from one of the sinusoids of the previous frame; and coding the extracted sinusoids according to the selected mode. Accordingly, a plurality of sinusoids that can be continued from one previous track component are set to the continuation mode or the branch mode.