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Matrix decoding is an audio technology where a small number of discrete audio channels (e.g., 2) are decoded into a larger number of channels on play back (e.g., 5). The channels are generally, but not always, arranged for transmission or recording by an encoder, and decoded for playback by a decoder. The function is to allow multichannel audio, such as quadraphonic sound or surround sound to be encoded in a stereo signal, and thus played back as stereo on stereo equipment, and as surround on surround equipment – this is "compatible" multichannel audio.

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