Based　on　the　periodic　characteristics　of　speech　and　audio,　a　layered　coding　method　by　using　uniform　analysis　and　synthesis　model　is　proposed　in　this　paper.　The　constructed　coder　can　perform　equally　well　on　speech　and　audio　at　the　bit　rates　of　24kbps　and　32kbps.　First,　the　input　signal　which　has　time-varying　period　is　warped　into　a　constant　period　signal.　Second,　a　sparse　representation　of　the　warped　signal　is　achieved　by　applying　the　MLT　and　DCT　on　the　warped　matrix　derived　from　the　warped　signal.　Finally,　the　sub-band　quantization　and　Huffman　coding　are　applied　on　the　transform　coefficients.　Both　the　objective　PESQ/PEAQ　results　and　the　subjective　A/B　listening　tests　show　that　the　proposed　coder　outperforms　the　ITU-T　G.　722.1　and　AMR-WB　codec.　©,　2015,　Chinese　Institute　of　Electronics.　All　right　reserved.