There is disclosed an audio coding apparatus which has a wideband encoder and noise canceller. The encoder includes a high-frequency audio coder and low-frequency audio coder. The low-frequency audio coder includes a low-frequency noise canceller. When the high-frequency audio coder is disabled, the noise canceller is disabled, and allows a digital audio signal to pass through it and outputs that signal to the encoder. When the high-frequency audio coder is enabled, the low-frequency noise canceller is disabled, and allows a digital audio signal to pass through it.