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The design of filter banks for source coding purposes classically relies on the perfect reconstruction (PR) property. However, several recent studies have shown that taking the quantization noise into account in the design could yield noticeable reduction of the mean square reconstruction error. The purpose of this study is to show that perceptual improvement can also be obtained in the particular audio coding context by relaxing the PR constraint. In this context, the mean square error is not relevant any more, and we define a new perceptual distortion criterion, making use of a simplified ear model, the MPE (Mean Perceptual Error). Then, synthesis filters are optimized so as to minimize this MPE. Finally, this MMPE (Minimum MPE) filter bank is included in an audio coding scheme. Compared to the corresponding PR filter bank-based scheme by the means of POM (Perceptual Objective Measure), they show an improved audio quality.

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