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This paper proposes a speech and audio coder which operates at 1 bit/sample, namely an 8 kbit/s coder for 8 kHz sampling or a 16 kbit/s coder for 16 kHz sampling. The basic structure is inherited from a Twin VQ (transform domain weighted interleave vector quantization) high-quality audio coding scheme. A periodical component extraction scheme is newly added to the quantization of the MDCT coefficients. This scheme is found to be effective for reducing distortion and improving the robustness against channel errors. The qualities for music signals at 8 kbit/s are better than those of G.729 at the same bit rates, while they are worse for clean speech. The qualities at 16 kbit/s are comparable to or better than those of G.722 at 48 kbit/s.