Apparatus for generating audio subband values in audio subband channels, comprising: a splitter (110) in analysis windows to split into windows a frame (120) of time domain audio input samples that are in a time sequence extending from an early sample to a subsequent sample using an analysis window function (190) comprising a sequence of window coefficients to obtain samples divided into windows, the analysis window function comprising a first number of window coefficients derived from a larger window function comprising a sequence of a second number of larger window coefficients, in which the window coefficients of the window function are derived by an interpolation of window coefficients of the function larger window; and in which the second number is an even number; and a calculator (170) to calculate the audio subband values using the samples divided into windows.