In this paper, we discuss the mathematical fundamentals of splitting one audio stream into two equal-quality streams. From a trivial consideration, it is found that the sum of errors of two recovered signals is equal to the power of the original signal if the orthogonal recovery is carried out. Next, we describe the optimum recovery transform. This method utilizes the covariance matrix of the signal.
We carried out some experiments to recover a signal from one of the split signals. From the results of four kinds of split methods used, the correlating transform of the spectrum gave the best performance.