The method of array processing involves the use of multiple microphones to receive a signal carried by propagating waves. Microphone arrays have a variety of applications such as sonars, radars and acoustic tomography. The main objective of this work is the implementation of higher order microphone arrays in Audio Coding. Prototype arrays are constructed and evaluated within a such system. Simulating the various microphone arrays revealed the advantages and possible drawbacks of each design. Various higher order designs have been implemented in the past and can be used as guidelines. Various spatial sound systems have been developed during the last 3 decades as a way for representing a sound field as accurately as possible. Some of them are based on the accurate reconstruction of the sound eld i.e. ambisonics, WFS while others are perception based. A good example of a latter systems is DirAC which is developed in the Laboratory of Acoustics and Audio Signal Processing, Helsinki University of Technology.