In this paper, a new temporal decomposition method is proposed. which takes into consideration not only spectral distortion but also bit rates. The interpolation functions, which are one of necessary parameters for temporal decomposition, are obtained from the training speech corpus. Since the interval between the two targets uniquely defines the interpolation function, the interpolation can be represented without additional information. The locations of the targets are determined by minimizing the bit rates while the maximum spectral distortion maintains below a given threshold. The proposed method has been applied to compressing the LSP coefficients which are widely used as a spectral parameter. The results of the simulation show that an average spectral distortion of about 1.4 dB can be achieved at an average bit rate of about 8 bits/Frame.