In this paper, the relevance between the bit-plane levels and the perceptual quality of the MPEG-4 scalable lossless audio is explored. It is observed that only the top 3 bit-planes in SLS with AAC core of 64 kbps are closely related to the transparent quality. The result is used in the application of the data hiding process. The proposed hiding method has low complexity as no side information is required at the data extraction process. A data hiding capacity of 98 kbps is achieved for SLS lossless bitstream.