A more efficient encoder/decoder is provided in which an N-point MDCT transform is mapped into smaller sized N/2-point DCT-IV, DST-IV and/or DCT-II transforms. The MDCT may be systematically decimated by factor of 2 by utilizing a uniformly scaled 5-point DCT-II core function as opposed to the DCT-IV or FFT cores used in many existing MDCT designs in audio codecs. Various transform factorizations of the 5-point transforms may be implemented to more efficiently implement a transform.