C-matrix transform

An approximation to the discrete cosine transform (DCT), called the C-matrix transform (CMT), has been developed by Jones et al. [3] for N = 8. This is extended to N = 16 and 32 and its performance is compared with the DCT based on some standard criteria. CMT is computationally simpler as it involves only integer arithmetic. It has potential in signal processing applications because of its closeness to the DCT.