Neural audio codecs have recently enabled high-fidelity reconstruction at high compression rates, especially for speech. However, speech and non-speech audio exhibit fundamentally different spectral characteristics: speech energy concentrates in narrow bands around pitch harmonics (80-400 Hz), while non-speech audio requires faithful reproduction across the full spectrum, particularly preserving higher frequencies that define timbre and texture. This poses a challenge—speech-optimized neural codecs suffer degradation on music or sound. Treating the full spectrum holistically is suboptimal: frequency bands have vastly different information density and perceptual importance by content type, yet full-band approaches apply uniform capacity across frequencies without accounting for these acoustic structures. To address this gap, we propose BSCodec (Band-Split Codec), a novel neural audio codec architecture that splits the spectral dimension into separate bands and compresses each band independently. Experimental results demonstrate that BSCodec achieves superior reconstruction over baselines across sound and music, while maintaining competitive quality in the speech domain, when trained on the same combined dataset of speech, music and sound. Downstream benchmark tasks further confirm that BSCodec shows strong potential for use in downstream applications.

Unified speech foundation models require a holistic tokenization space that is both learnable by language models and decodable into high-quality waveforms. Existing speech tokenizers, however, often fail to satisfy these requirements simultaneously, leading to increased architectural complexity and more involved training designs. We propose HoliTok, a continuous Holistic speech Tokenization model designed for unified generation-understanding modeling. HoliTok encodes 48kHz speech into a compact 25Hz sequence of 128-dimensional latents. It is trained with a progressive strategy that jointly preserves signal-level fidelity, incorporates semantic information, and maintains strong latent learnability. Based on this tokenization, we build a unified AR+DiT model for speech synthesis and recognition, where the same latent sequence supports both generation-specific and unified generation-understanding tasks. Experiments show that HoliTok achieves competitive reconstruction fidelity, improves generative learnability for high-quality and controllable synthesis, and, among the evaluated representations, is the only one that operates robustly in our unified generation-understanding architecture without additional optimization tricks. These results suggest that HoliTok serves as an effective speech tokenizer and a foundational representation interface for unified spoken language modeling. The code is available at: https://anonymous.4open.science/r/HoliTok-2852.