Audio decoder , configured to generate an audio signal from a bitstream , the bitstream representing the audio signal , the audio signal being subdivided in a sequence of frames, the audio decoder comprising: a first data provisioner configured to provide, for a given frame, first data derived from an input signal from an external or internal source or from the bitstream , wherein the first data has multiple channels; a first processing block (40, 50, 50a-50h), configured, for the given frame, to receive the first data and to output first output data in the given frame, wherein the first output data comprises a plurality of channels , and a second processing block , configured, for the given frame, to receive, as second data, the first output data or data derived from the first output data , wherein the first processing block comprises: at least one preconditioning learnable layer configured to receive the bitstream and, for the given frame, output target data representing the audio signal in the given frame with multiple channels and multiple samples for the given frame; at least one conditioning learnable layer configured, for the given frame, to process the target data to obtain conditioning feature parameters for the given frame; and a styling element , configured to apply the conditioning feature parameters to the first data or normalized first data ; and wherein the second processing block is configured to combine the plurality of channels of the second data to obtain the audio signal , characterized in that the first processing block is configured to up-sample the first data from a first number of samples for the given frame to a second number of samples for the given frame greater than the first number of samples. a first data provisioner configured to provide, for a given frame, first data derived from an input signal from an external or internal source or from the bitstream , wherein the first data has multiple channels; a first processing block (40, 50, 50a-50h), configured, for the given frame, to receive the first data and to output first output data in the given frame, wherein the first output data comprises a plurality of channels , and a second processing block , configured, for the given frame, to receive, as second data, the first output data or data derived from the first output data , wherein the first processing block comprises: at least one preconditioning learnable layer configured to receive the bitstream and, for the given frame, output target data representing the audio signal in the given frame with multiple channels and multiple samples for the given frame; at least one conditioning learnable layer configured, for the given frame, to process the target data to obtain conditioning feature parameters for the given frame; and a styling element , configured to apply the conditioning feature parameters to the first data or normalized first data ; and at least one preconditioning learnable layer configured to receive the bitstream and, for the given frame, output target data representing the audio signal in the given frame with multiple channels and multiple samples for the given frame; at least one conditioning learnable layer configured, for the given frame, to process the target data to obtain conditioning feature parameters for the given frame; and a styling element , configured to apply the conditioning feature parameters to the first data or normalized first data ; and wherein the second processing block is configured to combine the plurality of channels of the second data to obtain the audio signal , characterized in that the first processing block is configured to up-sample the first data from a first number of samples for the given frame to a second number of samples for the given frame greater than the first number of samples. <EOS>