This paper presents a method for audio compression that makes use of wavelet packet decomposition (WPD), ordering, and polynomial approximation of expressive coefficients. The proposed encoder orders the WPD coefficients for a suitable polynomial approximation found by multiple linear regression. In addition, the method makes use of an adaptive system of rate versus distortion control (ASRDC) to maintain a nearly constant bit-rate in the audio output. A discussion on the flexibility of the encoder to different settings is presented. Lastly, experimental results of the proposed system and those of well-known codecs are compared. The results indicate that the proposed system achieves competitive performance concerning SNR, particularly for so...