Conventional CDDA(Compact Disc Digital Audio) system has limitation which means that bandwidth and resolution of the sign릴 are determined by the sampling frequency and quantization bit, 44.1kHz and 16 bit respectively. Though, new medium such as DVD-audio is developed for high-resolution audio recording, it has high complexity and difficulty in manufacturing process. So, CDDA is a widely used medium for high fidelity audio yet. In this paper, we design a new encoding system for high-resolution audio signal which has backward compatible with conventional CDDA. By evaluating for the encoding and decoding process. we verify the availability of our proposed system.