From the submitter: This site presents a new audio coder design that achieves efficient compression with fine-grain bitrate scalability. Issues regarding scalability are discussed, and a new approach to measuring coding efficiency is presented. A windows command-line demonstration coder is availiable to download. At present the coder achieves subjective transparency at approximately 96 kbit/s/chan, similar to the FhG (non-scalable) MP3 coder.

http://www.scalatech.co.uk/