A comparative study of transforms for use in digital audio data compression. 
This paper provides a subjective quality analysis of transforms used in audio compression algorithms for a class of music signals.  A 34-subject listener test compares three transforms in conjunction with an MPEG I layer 1 compression scheme.  One test compares the performances of the discrete wavelet packet transform (DWPT) and the modified discrete cosine transform (MDCT) used in MPEG.  Another test compares the performances of a DWPT eight-level nonuniform critical-band split and a DWPT five-level uniform subband split.  Results indicate that the critical-band split provides significantly better quality than the uniform subband split for sounds with tonal and strong low-frequency content, while the DWPT outperforms the MDCT with significant improvement for nontonal sounds.