JEITA  CP-3451 - 87 - In Figure 44 to Figure 46, N, M, and P have the following significance. N = (nBlockAlign/(4*nChannels)) - 1 - - -[Equation 6] M = 0, 1, 2, 3, ....... , N-1 - - -[Equation 7] P = ( M * 8 ) + 1 - - -[Equation 8] Header Data Header Word Channel 0 (left) Header Word Channel 1 (right) Data Word 0 Channel 0 (left) Data Word 0 Channel 1 (right) ........ Data (total = N words/Channel ) Data Word M Channel 0 (left) Data Word M Channel 1 (right) ........ Data Word N-1 Channel 0 (left) Data Word N-1 Channel 1 (right) Figure 44 Packing of IMA-ADPCM Audio Data Header Word (4 Bytes) Sample 0 Lower Byte Sample 0 Upper Byte Step Table Index Reserved Byte Byte 0 Byte 1 Byte 2 Byte 3 Figure 45 Header Word of IMA-ADPCM Audio Data   Data Word M (4 Bytes) Sample P LSB    MSB P+1 LSB    MSB P+2 LSB    MSB P+3 LSB    MSB P+4 LSB    MSB P+5 LSB    MSB P+6 LSB    MSB P+7 LSB    MSB Byte 0 Byte 1 Byte 2 Byte 3 Figure 46 Data Word M of IMA-ADPCM Audio Data