This Recommendation describes the G.722.1FB coding algorithm for low complexity fullband conversational speech and audio and operating from 32 kbit/s up to 128 kbit/s. The encoder input and decoder output are sampled at 48 kHz. The codec enables full bandwidth, from 20 Hz to 20 kHz, encoding of speech, music and general audio content. The codec operates on 20ms frames and has an algorithmic delay of 40 ms. The coding algorithm is based on transform coding with adaptive time-resolution, adaptive bit-allocation and low complexity lattice vector quantization.