Abstract: A novel bandwidth extension technique allows information to be encoded and decoded using a fractal self similarity model or an accurate spectral replacement model, or both. Also a multi-band temporal amplitude coding technique, useful as an enhancement to any coding/decoding technique, helps with accurate reconstruction of the temporal envelope and employs a utility filterbank. A perceptual coder using a comodulation masking release model, operating typically with more conventional perceptual coders, makes the perceptual model more accurate and hence increases the efficiency of the overall perceptual coder.