Spectral Band Replication (SBR) is a new audio coding tool that significantly improves the coding gain of perceptual coders and speech coders. Currently, there are three different audio coders that have shown a vast improvement by the combination with SBR: MPEG-AAC, MPEG-Layer II and MPEG-Layer III (mp3), all three being parts of the open ISO-MPEG standard. The combination of AAC and SBR will be used in the standardized Digital Radio Mondiale (DRM) system, and SBR is currently also being standardized within MPEG-4. SBR is a so-called bandwidth extension technique, where a major part of a signal's bandwidth is reconstructed from the lowband on the receiving side. It is developed and marketed by Coding Technologies, an international company in the audio coding field. This paper will focus on the technical details of SBR and in particular on the filter bank, which is the basis of the SBR process.