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The basic idea of SBC is to enable a data reduction by discarding information about frequencies which are masked. The result differs from the original signal, but if the discarded information is chosen carefully, the difference will not be noticeable, or more importantly, objectionable.
First, a digital filter bank divides the input signal spectrum into some number (e.g., 32) of subbands. The psychoacoustic model looks at the energy in each of these subbands, as well as in the original signal, and computes masking thresholds using psychoacoustic information. Each of the subband samples
Decoding is much easier than encoding, since no psychoacoustic model is involved. The frames are unpacked, subband samples are decoded, and a frequency-time mapping reconstructs an output audio signal.
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