In this paper, we study the issue of the high sampling rate audio modeling for lossless audio coding. We propose a cascade LMS structure to successfully model all high sampling rate audio signals. This cascade structure predictor, not only performs better than its counterpart FIR linear prediction coding (LPC) technique in modeling general audio signals, but also displays a faster convergence and smaller mean square error (MSE) than conventional LMS predictor and low-order stages cascade LMS predictor, while the complexity of the proposed predictor remains simple. The simulation results show that the proposed structure gets better prediction gain compared with Monkey's audio codec and MPEG-4 ALS codec provided by Technology University of Berlin (TUB) for real high sampling rate audio test set. Other adaption algorithms can be used for the single stages.