In this paper, we present a new bandwidth-scalable coder for wide band speech and audio signals. The proposed coder splits 8 kHz signal bandwidth into two narrow bands, and different coding schemes are applied to each band.The lower-band speech is coded with ITU-T G.729 Ann ex E, and the higher-band signal is compressed using a new algorithm based on the gamma tone filter band with an in vertible auditory model. Due to the split-band architecture and completely independent coding schemes for each band, the output speech of the decoder can be selected to be a narr owband or wideband coding according to the chann el conditions. Subjective tests showed that, for wideband speech and audio signals, the proposed coder at 18 kbitls produces superior quality to ITV-T 24 kbitls G.722.1 with the shorter algorithmic delay.