Sony claims the major advantage of ATRAC3 is its coding efficiency, which was tuned for portable DSP which provides less computing power and battery life. However, as ATRAC is a hybrid subband-MDCT codec that is algorithmically very similar to MP3, any advantage is probably exaggerated. Furthermore, compared to newer formats such as Windows Media Audio which use a simple MDCT rather than a hybrid, ATRAC3 must perform an additional and computationally expensive inverse-QMF, although the hybrid system does significantly reduce memory usage, which was likely a factor given the limited memory available when ATRAC was originally developed.