<p>Coding of an audio signal represented by a respective set of sampled signal values for each of a plurality of sequential segments is disclosed. The sampled signal values are analysed (40) to determine one or more sinusoidal components for each of the plurality of sequential segments. The sinusoidal components are linked (42) across a plurality of sequential segments to provide sinusoidal tracks. For each sinusoidal track, a phase comprising a generally monotonically changing value is determined and an encoded audio stream including sinusoidal codes (r) representing said phase is generated (46).</p>
