The discrete cosine transform (DCT) was first proposed by Nasir Ahmed in 1972,[11] and demonstrated by Ahmed with T. Natarajan and K. R. Rao in 1974.[12] The MDCT was later proposed by John P. Princen, A.W. Johnson and Alan B. Bradley at the University of Surrey in 1987,[13] following earlier work by Princen and Bradley (1986)[14] to develop the MDCT's underlying principle of time-domain aliasing cancellation (TDAC), described below. (There also exists an analogous transform, the MDST, based on the discrete sine transform, as well as other, rarely used, forms of the MDCT based on different types of DCT or DCT/DST combinations.)
In MP3, the MDCT is not applied to the audio signal directly, but rather to the output of a 32-band polyphase quadrature filter (PQF) bank. The output of this MDCT is postprocessed by an alias reduction formula to reduce the typical aliasing of the PQF filter bank. Such a combination of a filter bank with an MDCT is called a hybrid filter bank or a subband MDCT. AAC, on the other hand, normally uses a pure MDCT; only the (rarely used) MPEG-4 AAC-SSR variant (by Sony) uses a four-band PQF bank followed by an MDCT. Similar to MP3, ATRAC uses stacked quadrature mirror filters (QMF) followed by an MDCT.
^Princen, John P.; Johnson, A.W.; Bradley, Alan B. (1987). "Subband/Transform coding using filter bank designs based on time domain aliasing cancellation". ICASSP '87. IEEE International Conference on Acoustics, Speech, and Signal Processing. Vol. 12. pp. 2161–2164. doi:10.1109/ICASSP.1987.1169405. S2CID58446992.
^John P. Princen, Alan B. Bradley: Analysis/synthesis filter bank design based on time domain aliasing cancellation, IEEE Trans. Acoust. Speech Signal Processing, ASSP-34 (5), 1153–1161, 1986. Described a precursor to the MDCT using a combination of discrete cosine and sine transforms.