Tianrui Wang, Ziyang Ma, Yizhou Peng, Haoyu Wang, Zhikang Niu, Zikang Huang, Yihao Wu, Yi-Wen Chao, Yu Jiang, Yuheng Lu, Guanrou Yang, Xuanchen Li, Hexin Liu, Chunyu Qiang, Cheng Gong, Yifan Yang, Tianchi Liu, Junyu Wang, Nana Hou, Meng Ge, Fuming You, Yang Wei, Zhongqian Sun, Hu Haifeng, Xiaobao Wang, Eng Siong Chng, Xie Chen, Longbiao Wang, Jianwu Dang. Proceedings of the 64th Annual Meeting of the Association for Computational Linguistics (Volume 1: Long Papers). 2026.

Achieving high-fidelity audio compression while preserving perceptual quality across diverse audio types remains a significant challenge in Neural Audio Coding (NAC). This paper introduces MUFFIN, a fully convolutional NAC framework that leverages psychoacoustically guided multi-band frequency reconstruction. Central to MUFFIN is the Multi-Band Spectral Residual Vector Quantization (MBS-RVQ) mechanism, which quantizes latent speech across different frequency bands. This approach optimizes bitrate allocation and enhances fidelity based on psychoacoustic studies, achieving efficient compression with unique perceptual features that separate content from speaker attributes through distinct codebooks. MUFFIN integrates a transformer-inspired convolutional architecture with proposed modified snake activation functions to capture fine frequency details with greater precision. Extensive evaluations on diverse datasets (LibriTTS, IEMOCAP, GTZAN, BBC) demonstrate MUFFIN’s ability to consistently surpass existing performance in audio reconstruction across various domains. Notably, a high-compression variant achieves an impressive SOTA 12.5 kHz rate while preserving reconstruction quality. Furthermore, MUFFIN excels in downstream generative tasks, demonstrating its potential as a robust token representation for integration with large language models. These results establish MUFFIN as a groundbreaking advancement in NAC and as the first neural psychoacoustic coding system. Speech demos and codes are available at https://demos46.github.io/muffin/ and https://github.com/dianwen-ng/MUFFIN.

We introduce MMAR, a new benchmark designed to evaluate the deep reasoning capabilities of Audio-Language Models (ALMs) across massive multi-disciplinary tasks. MMAR comprises 1,000 meticulously curated audio-question-answer triplets, collected from real-world internet videos and refined through iterative error corrections and quality checks to ensure high quality. Unlike existing benchmarks that are limited to specific domains of sound, music, or speech, MMAR extends them to a broad spectrum of real-world audio scenarios, including mixed-modality combinations of sound, music, and speech. Each question in MMAR is hierarchically categorized across four reasoning layers: Signal, Perception, Semantic, and Cultural, with additional sub-categories within each layer to reflect task diversity and complexity. To further foster research in this area, we annotate every question with a Chain-of-Thought (CoT) rationale to promote future advancements in audio reasoning. Each item in the benchmark demands multi-step deep reasoning beyond surface-level understanding. Moreover, a part of the questions requires graduate-level perceptual and domain-specific knowledge, elevating the benchmark's difficulty and depth. We evaluate MMAR using a broad set of models, including Large Audio-Language Models (LALMs), Large Audio Reasoning Models (LARMs), Omni Language Models (OLMs), Large Language Models (LLMs), and Large Reasoning Models (LRMs), with audio caption inputs. The performance of these models on MMAR highlights the benchmark's challenging nature, and our analysis further reveals critical limitations of understanding and reasoning capabilities among current models. These findings underscore the urgent need for greater research attention in audio-language reasoning, including both data and algorithm innovation. We hope MMAR will serve as a catalyst for future advances in this important but little-explored area.