Abstract: A low bit-rate (192 kBits per second) transform encoder/decoder system (44.1 kHz or 48 kHz sampling rate) for high-quality music applications employs short time-domain sample blocks (128 samples/block) so that the system signal propagation delay is short enough for real-time aural feedback to a human operator. Carefully designed pairs of analysis/synthesis windows are used to achieve sufficient transform frequency selectivity despite the use of short sample blocks. A synthesis window in the decoder has characteristics such that the product of its response and that of an analysis window in the encoder produces a composite response which sums to unity for two adjacent overlapped sample blocks. Adjacent time-domain signal samples blocks are overlapped and added to cancel the effects of the analysis and synthesis windows. A technique is provided for deriving suitable analysis/synthesis window pairs.