In the case of coding a plurality of signals which are not independent of e another, a selection of the suitable type of coding is made as a function of a similarity measure. According to one aspect of the invention, the similarity measure is determined by firstly coding one of the signals according to the intensity-stereo method and then decoding it in order to create a signal affected by coding error, whereupon the latter signal and the associated non-coded signal are transformed into the frequency domain. In the frequency domain, a selection or evaluation of the actually audible spectral components, as well as of the signal affected by coding error and of the associated signal not affected by coding error, is undertaken using a listening threshold which is determined by a psycho-acoustic calculation. Intensity-stereo coding is undertaken in the case of a high similarity measure, whereas otherwise a separate coding of the channels is performed.