MPEG-4 Audio Lossless Coding, also known as MPEG-4 ALS, is an extension to the MPEG-4 Part 3 audio standard to allow lossless audio compression. The extension was finalized in December 2005 and published as ISO/IEC 14496-3:2005/Amd 2:2006 in 2006. The latest description of MPEG-4 ALS was published as subpart 11 of the MPEG-4 Audio standard (ISO/IEC 14496-3:2019) (5th edition) in December 2019.

MPEG-4 ALS combines a short-term predictor and a long term predictor. The short-term predictor is similar to FLAC in its operation - it is a quantized LPC predictor with a losslessly coded residual using Golomb Rice Coding or Block Gilbert Moore Coding (BGMC). The long term predictor is modeled by 5 long-term weighted residues, each with its own lag (delay). The lag can be hundreds of samples. This predictor improves the compression for sounds with rich harmonics (containing multiples of a single fundamental frequency, locked in phase) present in many musical instruments and human voice.