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