The device and method of the invention receives a digital speech signal, which is processed by an Acoustic Processor to produce a Mel-Cepstrum Vector and Pitch. This is recalibrated and encoded. The encoded signal is transmitted over a narrow-band Channel, then decoded, split and recalibrated. From the split signals, one signal feeds a Statistical Processor which produces Recognized Text. Another signal feeds a Regenerator, which produces Regenerated Speech. The device and method according to the invention achieve simultaneously very perceptive Automatic Speech Recognition and high quality VoCoding, using Speech communicated or stored via a Channel with narrow-bandwidth; very perceptive Automatic Speech Recognition on a Client & Server system without a need to store or to communicate wide-bandwidth Speech signals; very perceptive Automatic Speech Recognition with Deferred Review and Editing without storage of wide-bandwidth Speech signals; better feedback in a system for Automatic Speech Recognition particularly for Deferred Automatic Speech Recognition; and good usability for unified Automatic Speech Recognition and VoCoding.