Abstract: An audio signal analyzer and encoder is based on a model that considers audio signals to be composed of deterministic or sinusoidal components, transient components representing the onset of notes or other events in an audio signal, and stochastic components. Deterministic components are represented as a series of overlapping sinusoidal waveforms. To generate the deterministic components, the input signal is divided into a set of frequency bands by a multi-complementary filter bank. The frequency band signals are oversampled so as to suppress cross-band aliasing energy in each band. Each frequency band is analyzed and encoded as a set of spectral components using a windowing time frame whose length is inversely proportional to the frequency range in that band. Low frequency bands are encoded using longer time frames than higher frequency bands.