Encoder/decoder for multidimensional sound fields

In an encoder, multiple channels of audio information representing multidimensional sound fields are split into subband signals and the subband signals in one or more subbands are combined to form composite signals. The composite signals, the subband signals not combined into a composite signal and information describing the spectral levels of subband signals combined into composite signals are assembled into an encoded output signal. The spectral level information conveys either the amplitude or power of the combined subband signals or the apparent direction of the sound field represented by the combined subband signals. In digital implementations, adaptive bit allocation may be used to reduce the informational requirements of the encoded signal.