GPAC - Gulli's Perceptual Audio Codec.

Here's the report in Postscript format.

The audio samples are located here.

Source code is here, mainly in the src, include and project directories. The meat of the coder and decoder is in the files gpacenc.cpp, gpacdec.cpp, anasynth.cpp and bitcode.cpp. You can also fetch the whole thing in one .tar.gz package.