Abstract:We propose a neural audio generative model, MDCTNet, operating in the perceptually weighted domain of an adaptive modified discrete cosine transform (MDCT). The architecture of the model captures correlations in both time and frequency directions with recurrent layers (RNNs). An audio coding system is obtained by training MDCTNet on a diverse set of fullband monophonic audio signals at 48 kHz sampling, conditioned by a perceptual audio encoder. In a subjective listening test with ten excerpts chosen to be balanced across content types, yet stressful for both codecs, the mean performance of the proposed system for 24 kb/s variable bitrate (VBR) is similar to that of Opus at twice the bitrate.