MPEG Layer 3 coding is an order of magnitude more difficult to implement than Layer 1 coding.  The researcher implemented as many of the subroutines as possible in the mp3 coding scheme and developed a hybrid quantization system based on MDCT scalefactor bands.

The results were less than satisfactory.  However, the results were analyzed before and after the quantization stage and there was no audible difference.  This leads the researcher to believe that if the MDCT was working properly, the encoder would produce viable results.

Overall, the researcher would still consider the project to be a success.  Much was learned about the human auditory system's capabilities as well as the many techniques involved in high fidelity audio compression.