Coding of wideband (7kHz) speech and audio signals is one of the currently predominant research topics in source coding, driven by evolving, new applications in high-quality communication systems and by standardization activities in ITU-T and ETSI. This article deals with basic concepts from both traditional speech and audio coding and their implications for wideband signals. An overview on the state of art is given and novel solutions are described. Wideband coding by incorporating both time and frequency-domain techniques is of particular interest in order to achieve flexible solutions offering high quality low bit-rates.