A known encoder 100 comprises a segmentation unit 110 for segmenting an audio or speech signal s into at least one segment x(n) and a calculation unit 120 for calculating sinusoidal code data in the form of frequency and amplitude data of a given extension (n) from the segment x(n) such that the extension (n) approximates the segment x(n) as good as possible for a given criterion. It is the object of the invention to improve the known encoder such that the calculation of said sinusoidal code data can be carried out in a simpler and cheaper way. This object is solved according to the invention by calculating the sinusoidal code data, and for the segment x(n) according to the following extension. |