In this paper a general structure for two-band filter banks with rational sampling factors is proposed to arbitrarily separate the audio spectrum. The authors extended a quadrature mirror filter (QMF) bank to unevenly decompose spectra into a specific ratio and then reconstructed them with negligible distortion. To achieve high-precision filter banks and reduce the implementation cost, the authors also integrated the rational filter banks with the frequency response masking (FRM) approach for the digital filter bank design. This procedure can be applied to filter banks with both integer and rational decimation factors.
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https://aes2.org/publications/elibrary-page/?id=14843
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