TY - JOUR N2 - The MDCT and IntMDCT Algorithm is widely utilized is Audio coding. By lifting scheme or rounding operation IntegerMDCT is evolved from Modified Discrete Cosine Transform. This method acquire the properties of MDCT and contribute excelling invertiblity and good spectral mean .In this paper we discuss about the audio codec like AAC and FLAC using MDCT and Integer MDCT algorithm and to find which algorithm shows better Compression Ratio(CR).The confines of this task is to hybriding lossy and lossless audio codec with diminished bit rate but with finer sound quality. Certainly the quality of the audio is figure out by Subjective and Objective testing which is in terms of MOS (Mean opinion square), ABx and some of the hearing aid testing methodology like PEAQ(Perceptual Evaluation Audio Quality) and ODG(Objective Difference Grade)is followed. Execution measure, that is Compression Ratio(CR) and Sound Pressure Level (SPL) is approximated. L1 - http://czasopisma.pan.pl/Content/113314/PDF/72_new.pdf L2 - http://czasopisma.pan.pl/Content/113314 PY - 2019 IS - No 3 EP - 539 DO - 10.24425/ijet.2019.129810 KW - Audio Codec KW - Advanced Audio Coding (AAC) KW - Free Lossless Audio Codec (FLAC) KW - Modified Discrete Cosine Transform (MDCT) KW - Integer Modified Discrete Cosine Transform (IntMDCT) KW - Mean Opinion square (MOS) KW - Perceptual Evaluation Audio Quality (PEAQ) A1 - Davidson Kamala Dhas, M. A1 - Priyadharsini, R. PB - Polish Academy of Sciences Committee of Electronics and Telecommunications VL - vol. 65 DA - 2019.09.06 T1 - Performance Evaluation of Audio Coding by Amalgam AAC and FLAC Audio codec using MDCT and INTMDCT Algorithm SP - 533 UR - http://czasopisma.pan.pl/dlibra/publication/edition/113314 T2 - International Journal of Electronics and Telecommunications ER -