Sub-band splitter unit for splitting a broadband input signal (G 1), e.g., an audio signal, into K narrowband sub-band signals (L 1,.........., L k,........, L K), wherein K is an integer number larger than 1, and wherein the sub-band-splitter unit is provided with: - an input terminal for receiving the broadband input signal, - a filter unit (SBF 1, SBF 2, SBF 3,.....) for filtering the broadband input signal for generating the K narrowband sub-band signals, provided with an input (103.1), coupled to the input terminal of the sub-band splitter unit, and with K outputs (105.1, 105.2,....., 105.k,....) for supplying the K narrowband sub-band signals, - K output terminals (102.1,....., 102.k,...., 102.K) for supplying the K sub-band signals, wherein the K output terminals are each coupled to one of the K outputs (105.1, 105.2, 105.3,...) of the filter unit, wherein the filter unit is provided with K-1 sub-band filter circuits (SBF 1,..........., SBF k,........., SBF K-1), each of the sub-band filter circuits (SBF k) is provided with - an input (103.k) and a first (104.k) and a second (105.k) output, - a first filter arrangement (LPF k), coupled between the input (103.k) and the first output (104.k), - a second filter arrangement (HPF k), coupled between the input (103.k) and the second output (105.k), wherein further the first output (104.k) of a k-th sub-band filter circuit (SBF k) is coupled to the input (103.k+1) of the (k+1)-th sub-band filter circuit, the input (103.1) of the first sub-band filter circuit (SBF 1) is coupled with the input (103.1) of the filter unit (SBF 1, SBF 2, SBF 3,.....), the second output (105.k) of a k-th sub-band filter circuit is coupled with a k-th output (102.k) of the filter unit (SBF 1, SBF 2, SBF 3,.....), and the first output (104.K-1) of the (K-1)-th sub-band filter circuit is coupled to the K-th output (104.K-1) of the filter unit, and wherein the first filter arrangement (LPF k) of a sub-band filter circuit is adapted for carrying out a lowpass filtering on the signal at the input of the of the first filter arrangement, and the second filter arrangement (HPF k) is adapted for carrying out a highpass filtering on the signal at the input of the second filter arrangement, and wherein the sub-band splitter unit is devoid of down-sampling means, characterized in that the first filter arrangement (LPF 1) comprises a series connection of a first and a second filter block, that each of the first and second filter blocks is provided with a delay line (305.1, 305.2) and a first signal combination unit, preferably an adding unit (306.1, 306.2), that the input of one of the filter blocks is coupled to an input of the delay line (305.1) and a first input of the first signal combination unit (306.1), an output of the delay line (305.1) is coupled to a second input of the first signal combination unit (306.1) and an output of the first signal combination unit (306.1) is coupled to an output of the filter block, and characterized in that the second filter arrangement (HPF 1) comprises a series connection of a third and a fourth filter block, that each of the third and fourth filter blocks is provided with a delay line (305.1, 305.3) and a second signal combination unit, preferably a subtracting unit (307.1, 307.2), that the input of a filter block is coupled to an input of the delay line (305.1) and a first input of the second signal combination unit (307.1), an output of the delay line (305.1) is coupled to a second input of the second signal combination unit (307.1), and an output of the second signal combination unit (307.1) is coupled to an output of the filter block. - an input terminal for receiving the broadband input signal, - a filter unit (SBF 1, SBF 2, SBF 3,.....) for filtering the broadband input signal for generating the K narrowband sub-band signals, provided with an input (103.1), coupled to the input terminal of the sub-band splitter unit, and with K outputs (105.1, 105.2,....., 105.k,....) for supplying the K narrowband sub-band signals, - K output terminals (102.1,....., 102.k,...., 102.K) for supplying the K sub-band signals, wherein the K output terminals are each coupled to one of the K outputs (105.1, 105.2, 105.3,...) of the filter unit, wherein - an input (103.k) and a first (104.k) and a second (105.k) output, - a first filter arrangement (LPF k), coupled between the input (103.k) and the first output (104.k), - a second filter arrangement (HPF k), coupled between the input (103.k) and the second output (105.k), wherein further