The MDCT and IntMDCT Algorithm is widely utilized is Audio coding. By lifting scheme or rounding operation IntegerMDCT is evolved from Modified Discrete Cosine Transform. This method acquire the properties of MDCT and contribute excelling invertiblity and good spectral mean .In this paper we discuss about the audio codec like AAC and FLAC using MDCT and Integer MDCT algorithm and to find which algorithm shows better Compression Ratio(CR).The confines of this task is to hybriding lossy and lossless audio codec with diminished bit rate but with finer sound quality. Certainly the quality of the audio is figure out by Subjective and Objective testing which is in terms of MOS (Mean opinion square), ABx and some of the hearing aid testing methodology like PEAQ(Perceptual Evaluation Audio Quality) and ODG(Objective Difference Grade)is followed. Execution measure, that is Compression Ratio(CR) and Sound Pressure Level (SPL) is approximated.