Audio decoder configured to decode an audio signal at a first sampling rate from a data stream into which the audio signal is transform coded at a second sampling rate, the first sampling rate being 1/F th of the second sampling rate, the audio decoder comprising: a receiver configured to receive, per frame of length N of the audio signal, N spectral coefficients; a grabber configured to grab-out for each frame, a low-frequency fraction of length N/F out of the N spectral coefficients; a spectral-to-time modulator configured to subject, for each frame, the low-frequency fraction to an inverse transform having modulation functions of length (E + 2) · N/F temporally extending over the respective frame and E + 1 previous frames so as to obtain a temporal portion of length (E + 2) · N/F; a windower configured to window, for each frame, the temporal portion using a synthesis window of length (E +2) · N/F comprising a zero-portion of length 1/4·N/F at a leading end thereof and having a peak within a temporal interval of the synthesis window, the temporal interval comprising more than 80% of a mass of the synthesis window, succeeding the zero-portion and having length 7/4 · N/F so that the windower obtains a windowed temporal portion of length (E + 2) · N/F; and a time domain aliasing canceler configured to subject the windowed temporal portion of the frames to an overlap-add process so that a trailing-end fraction of length (E + 1)/(E + 2) of the windowed temporal portion of a current frame overlaps a leading end of length (E + 1)/(E + 2) of the windowed temporal portion of a preceding frame, wherein the inverse transform is an inverse MDCT, and wherein the synthesis window is a downsampled version of a reference synthesis window of length (E + 2) · N, downsampled by a factor of F by a segmental interpolation in segments of length 1/4 · N, wherein the synthesis window is a concatenation of cubic spline functions of length 1/4 · N/F, wherein the audio decoder is configured to perform the interpolation in such a manner that each coefficient of the synthesis window separated by more than two coefficients from segment borders depend on more than two coefficients of the reference synthesis window, and wherein E = 2, wherein the receiver is configured to perform gap filling in order to synthetically fill zero-quantized portions within the N spectral coefficients. a receiver configured to receive, per frame of length N of the audio signal, N spectral coefficients; a grabber configured to grab-out for each frame, a low-frequency fraction of length N/F out of the N spectral coefficients; a spectral-to-time modulator configured to subject, for each frame, the low-frequency fraction to an inverse transform having modulation functions of length (E + 2) · N/F temporally extending over the respective frame and E + 1 previous frames so as to obtain a temporal portion of length (E + 2) · N/F; a windower configured to window, for each frame, the temporal portion using a synthesis window of length (E +2) · N/F comprising a zero-portion of length 1/4·N/F at a leading end thereof and having a peak within a temporal interval of the synthesis window, the temporal interval comprising more than 80% of a mass of the synthesis window, succeeding the zero-portion and having length 7/4 · N/F so that the windower obtains a windowed temporal portion of length (E + 2) · N/F; and a time domain aliasing canceler configured to subject the windowed temporal portion of the frames to an overlap-add process so that a trailing-end fraction of length (E + 1)/(E + 2) of the windowed temporal portion of a current frame overlaps a leading end of length (E + 1)/(E + 2) of the windowed temporal portion of a preceding frame, wherein the inverse transform is an inverse MDCT, and wherein the synthesis window is a downsampled version of a reference synthesis window of length (E + 2) · N, downsampled by a factor of F by a segmental interpolation in segments of length 1/4 · N, wherein the synthesis window is a concatenation of cubic spline functions of length 1/4 · N/F, wherein the audio decoder is configured to perform the interpolation in such a manner that each coefficient of the synthesis window separated by more than two coefficients from segment borders depend on more than two coefficients of the reference synthesis window, and wherein E = 2, wherein the receiver is configured to perform gap filling in order to synthetically fill zero-quantized portions within the N spectral coefficients.