In this paper, a new temporal decomposition method is proposed. where not oniy distortion but also entropy are involved in segmentation. The interpolation functions and the target feature vectors are determined by a dynamic Programing technique. where both distortion and entropy are simultaneously minimized. The interpolation functions are built by using a training speech corpus. An iterative method. where segmentation and estimation are iteratively performed. finds the locally optimum Points in the sense of minimizing both distortion and entropy. Simulation results -3how that in terms of both distortion and entropy. the Proposed temporal decomposition method Produced superior results to the conventional split vector-quantization method which is widely employed in the current speech coding methods. According to the results from the subjective listening test, the Proposed method reveals superior Performance in terms of qualify. comparing to the Previous vector quantization method.