I'm currently doing my major project on Non-uniform filter bank theory and application. I need your help and suggestions based the design of a non-uniform cosine-modulated filter bank (a 27 or 32 channel filter bank)and find it's application in the existing MPEG-1, Layer-III model ~ "MP3" audio codec, thereby replacing the hybrid filter bank which is employed in the existing one. However, I'm not sure about the feasibility and other related problems based on this. Therefore, I kindly request your valuable opinions or suggestions and especially necessary codes in MATLAB for a skelton framework based on this. Awaiting for a favourable reply with necessary codes if possible in MATLAB only.