A speech and musical signal codec employing a band splitting technique encodes sound source signals of each of {HEAD ~ a plurality} of {TAIL ~ bands} using a small number of bits 
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A speech and musical signal codec employing a band splitting technique encodes sound source signals of each of { HEAD ~ a plurality } of { TAIL ~ bands } using a small number of bits
OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD REL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH