Lossless audio compression has become popular in recent decades due to the rapid and advanced improvement of high-quality sound production technology. Lossless compression is a class of compression algorithms that allows the original data to be perfectly reconstructed from the compressed data while for lossy compression, it allows only an approximate reconstruction of the original data and commonly allows for improved compression rates and smaller file sizes. Speech coding can be defined as the act of transforming the speech signal into a more compact form in a smaller memory. Accessing unlimited bandwidth is impossible. Therefore, coding and compression of the speech signal are necessary. Because voice compression is required in long-distance communications, high-quality voice storage, and message encryption, many users must share the same frequency bandwidth in digital cellular technology. The solution is that using voice compression allows multiple users to share the available system. Speech coding is a type of lossy coding. The output signal does not sound exactly like the input. Audio coding attempts to encode audio in a perceptually lossless manner. The output sound is similar to the input sound even though the input and output signals are not mathematically equivalent. This type of encoding is commonly used for audio storage, broadcast, and Internet streaming. There are several speech coding techniques, for example, linear predictive coding (LPC), waveform coding, and subband coding (Abdul et.al, 2003). According to Gersho (1994), speech coding can be divided into two categories which are waveform coders and waveform coders. vocoder. The term vocoder is a combination of the terms voice and coder. The waveform encoder provides t...... middle of paper ......016-1019[4] Hussain et.al (2010). A Theory of Lossless Compression of High Quality Speech Signals with Comparison, IEEE Computer Society, doi 10.1109, pp 136-141[5] R.Yu and C.C.Ko (2003). Lossless compression of digital audio using cascaded RLS-LMS prediction, IEEE Transactions on Speech and Audio Processing, vol. 11, n.6, November[6] A. Gersho. Advances in Speech and Audio Compression (1994). In Proceedings of the IEEE, VOL. 82, no. 6, pp 901[7] AMM A, A. Najih, AR Ramli, A. Ibrahim, Syed AR (2003). Comparison of speech compression using wavelets with other speech compression schemes, in (SCORed)IEEE Proceedings, pp 55[8] J Bradbury (2000). Linear Predictive Coding, Mc G. Hill Retrieved from my.fit.edu, pp 4[9] HS Malvar Lossless and Near-Lossless Audio Compression Using Integer Modulated and Reversible Lapped Transformations Microsoft Research, pp 3[10]