ヘッダサイズは固定で7bytes。LPCMデータはビッグエンディアン。
| BYTE0 | BYTE1 | BYTE2 | BYTE3 | BYTE4 | BYTE5 | BYTE6 |
| 10100 | DDD |
NNNNNNNN |
LLLLLLLL |
LLLLLLLL |
E | M | R | NNNNN |
BB | SS | R | CCC |
XXX | YYYYY |
| 10000DDD(8bits) : sub stream ID 0xA0-A7 (DDD: id) |
| NNNNNNNN(8bits) : number of frame headers |
| LLL...(16bits) : first access unit pointer (LPCMデータのフレーム先頭位置) |
| E : audio emphasis flag (0:off, 1:on) |
| M : audio mute flag (0:off, 1:on) |
| R : reserved |
| NNNNN(5bits) : audio frame number |
| BB(2bits) : Bits per sample[bits] (0:16, 1:20, 2:24, 3:reserved) |
| SS(2bits) : Sampling frequency[kHz] (0:48, 1:96, etc:reserved) |
| CCC(3bits) : number of channels[ch] (CCC + 1) |
| XXX(3bits) : dynamic range X (linear gain = 2^(4-(X+(Y/30)))) |
| YYYYY(5bits) : dynamic range Y (dB gain = 24.082 - 6.0206 X - 0.2007 Y) |