Technology for compressing low-bitrate multichannel audio coding is being standardized owing to the increasing need of consumer for multichannel audio contents. In this paper we propose the sound source location cue coding (SSLCC) for extremely compressing multichannel audio to be suitable at the narrow bandwidth transmission environment. To improve the compression capability of the conventional binaural cue coding(BCC), the SSLCC adopts the virtual source location information (VSLI) as a spatial cue parameter, a symmetric uniform quantizer, and Huffman coder. The objective and subjective assessment results show that the SSLCC provides lower bitrate and better audio quality than conventional BCC method.