A dual rate embedded sinusoidal transform coder is described in which a core 14th order allpole coder operating at 2400 b/s is augmented with a set of channel gain residuals in order to operate at the higher 4800 b/s rate. The channel gains are a set of non-uniformly spaced samples of the spline envelope and constitute a lowpass estimate of the short-time vocal tract magnitude spectrum. The channel gain residuals represent the difference between the spline envelope and the quantized 14th order allpole spectrum at the channel gain frequencies. The channel gain residuals are coded using pitch dependent scalar quantization. Informal listening indicates that the quality of the embedded coder at 4800 b/s is comparable to that of an existing high quality 4800 b/s allpole coder.