Nowadays, one of the most important objectives in the study of digital processing of audio signals is to nd an algorithm that allows encoding and decoding the signal by obtaining the highest quality so it can be sent through the channel with the lower bit rate. When the level of technology in the design of integrated circuits is insu cient and cannot use all quantization bits required in an algorithm to obtain an optimum quality that the human heard will not notice the difference between the original signal and the coded signal, it is imperative to develop and design new algorithms that can produce the same results using fewer quantization bits without increasing processing complexity. The rst objective of this paper is to develop a software that allows the analysis of the theoretical and perceptual quality and the bit rate of the information of an audio signals using an algorithm designed according to the doctrines of binaural cue coding which can be considered a generalization of the parametric stereo idea, delivering multi-channel audio output from a single channel plus some side information. The second objective is to perform such tests in order to study the quality of the audio signal once coded and the bit rate of the side information and determine the parameters which affect the variation in results. Thus, it has used samples of different audio tracks like vocals, instruments, synthetic sounds or sounds of nature among others, and their parameters have been varied such as the source localization, the number of quantization bits, the reverberation or the model of the pinna ear. This project seeks to determine whether the quality and bit rate of different types of sounds behave in different ways under the same and different conditions, and characterize the binaural cue coding algorithm with values as the minimum number of quantization bits to be used for optimum quality for the human heard and the resulting low bit rate to be achieved.