FIELD: digital conversion of signals. SUBSTANCE: method involves conversion of acoustic signal time samples into sequence of spectral samples which are quantized with desired precision, and quantized spectral samples are at least partially coded. Prior to quantizing spectral sample, noise permissible for it is calculated using number of time samples greater than that used for obtaining spectral sample whereupon respective spectral sample is quantized including its permissible calculated noise. EFFECT: provision for high-quality coding of music at low transmission speed. 33 cl, 5 dwg, 4 tbl, 12 ex
