This paper addresses the extraction of parametric information in an audio
coder that uses the MDCT filter bank. The computation of the filter bank is reformulated
as a function of the Odd-DFT, in order to allow the estimation of the frequency, the
phase and the magnitude of stationary sinusoids. Closed expression delivering
accurate estimates are derived and explained, and their implementation and accuracy are
illustrated in a Web page that includes a demonstration Matlab M-file.