The 60-channel transcoder implements a conversion between two 30-channel 2048 kbit/s PCM streams and one 60-channel 2048 kbit/s ADPCM stream. In the 30-channel 2048 kbit/s streams, the telephone signals are coded using 64 kbit/s A-law PCM as specified in Recommendation G.711. In the 60-channel 2048 kbit/s stream, the telephone signals are coded using 32 kbit/s ADPCM as specified in Recommendation G.721. Figure 1/G.761 indicates the nomenclature used for the three different signal ports A, B and C.