Provided are a method and apparatus for sinusoidal audio coding, which employs a tracking method for further effective coding of sinusoids extracted in the process of a sinusoidal analysis of parametric coding. The sinusoidal audio coding method includes: extracting sinusoids of a current frame by performing a sinusoidal analysis on an input audio signal; with respect to each of the extracted sinusoids, setting a mode selected from a birth mode in which a sinusoid is newly generated irrespective of sinusoids of a previous frame, a continuation mode in which the sinusoid is only one sinusoid continued from one of the sinusoids of the previous frame, and a branch mode in which the sinusoid is one of a plurality of sinusoids continued from one of the sinusoids of the previous frame; and coding the extracted sinusoids according to the selected mode. Accordingly, a plurality of sinusoids that can be continued from one previous track component are set to the continuation mode or the branch mode. Therefore, the number of bits of coded data is significantly reduced, compared with the case of the birth mode.