Device and method for coding / decoding of an audio signal.

The method involves generating a digital audio signal by decoding an input signal, and converting the digital audio signal into an analog audio signal. An original waveform of the audio signal is transformed into a compensation waveform that is compensated for an acoustic resonance effect. The compensation waveform is converted into the original waveform by using the acoustic resonance effect. Independent claims are also included for the following: (A) an encoding apparatus to increase a compression rate of audio signal information (B) a computer readable medium having executable code to perform an audio encoding method.