A　multi-layer　embedded　speech　and　audio　coding　algorithm　based　on　bit-plane　coding　and　Scalar　Quantized　Vector　Huffman　Coding　(SQVH)　is　proposed　in　this　paper.　In　this　codec　the　signal　sampled　at　32　kHz　can　be　coded　in　terms　of　scalable　bit　rates.　The　core　codec　is　International　Telecommunication　Union　Telecommunication　Standardization　Sector　(ITU-T)　G.729.1　which　can　process　signal　with　7　kHz　bandwidth.　Besides　there　are　five　extra　bit-rates　added　and　the　bandwidth　is　extended　to　14　kHz.　The　additional　bit-rates　include　36,　40,　48,　56,　and　64kb/s.　Some　new　methods　used　in　the　additional　layers　are　proposed　in　this　paper.　The　objective　and　subjective　listening　tests　show　that　this　codec　has　good　performance　compared　with　reference　codec.