This Recommendation contains the description of an algorithm extending ITU-T G.729 for the scalable coding of narrowband and wideband speech and audio signals at 8-32 kbit/s.This Recommendation is organized as follows. The references, abbreviations and notations used throughout this Recommendation are defined in Clauses 2, 3 and 4, respectively. Clause 5 gives a general outline of the G.729EV algorithm. The G.729EV encoder and decoder principles are discussed in Clauses 6 and 7, respectively. The transmitted parameters are presented in Clause 8. Clause 9 describes the software that defines this coder in 16-32 bit fixed-point arithmetic.