Abstract: An encoder for compressing a plurality of independent mono audio channels into a recording and generating a restricted set of additional parameters used to master an audio track of a storage device is described. The plurality of independent mono audio channels are constructed such that the storage device can be played using solid state disk player so that in a first mode all of the plurality of independent mono audio channels are played as the recording and in a second mode the original channels are reconstructed using a higher sample rate. A corresponding decoder and an audio system comprising such encoder and decoder are also described.