The present invention is embodied in a system and method for performing spectral analysis of a digital signal having a discrete duration by spectrally decomposing the digital signal at predefined frequencies uniformly distributed over a sampling frequency interval into complex frequency coefficients so that magnitude and phase information at each frequency is immediately available to produce a modulated complex lapped transform (MCLT). The system includes real and imaginary window processors and real and imaginary transform processors. The real and imaginary window processors receive the input signal and apply and compute butterfly coefficients for the real and imaginary parts of the signal to produce resulting real and imaginary vectors, respectively. The real and imaginary transform processors compute spatial transforms on the real and imaginary vectors to produce real and imaginary transform coefficient of the MCLT, respectively. The MCLT is a biorthogonal spectral transformation system, in the sense that the original time domain signal can be reconstructed exactly by an inverse MCLT operator.
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