Digital audio coding technology has played an important role in our daily life for entertainment and communication .Focusing on audio signal compression rate, we ignore the problems of calculation complexity, and then AAC standard was set. AAC provides the highest compression rate and quality among all audio coding standard. However, the complexity of AAC encoder is very high and it comes from the psychoacoustic model and the filter bank. In this thesis, we provide a new view to simplify the filter bank. AAC uses MDCT module for filter bank. To simplify the complexity of MDCT, we try to deal with the audio signals in time domain, and then send them to the filter bank. Since the properties of MDCT, the operation of the signal in time domain will get the certain response in frequency domain. So we can also simplify the complexity of MDCT by this method.