Audio wave field encoding

An encoder/decoder for multi-channel audio data, and in particular for audio reproduction through wave field synthesis. The encoder comprises a two-dimensional filter-bank to the multi-channel signal, in which the channel index is treated as an independent variable as well as time, and and the resulting spectral coefficient are quantized according to a two-dimensional psychoacoustic model, including masking effect in the spatial frequency as well as in the temporal frequency. The coded spectral data are organized in a bitstream together with side information containing scale factors and Huffman codebook identifiers.