Haha... making Audio Codecs...
You need some serious C++ knowledge to do Audio Codecs; and a serious amount of Computing and Audio knowledge. Even if you did; it wouldn't be able to beat the Audio Codecs out there now which took some of the biggest Computer Audio Companies and groups years - mp3, wma, wav, and so on.
If you're really interested and still want to do it; you'll need to start learning C++ - cheapest would be from books in a Library.
A Knight is sworn to Honour. His heart knows only Virtue. His blade defends the helpless. His might upholds the Weak. His word speaks only truth. His wrath undoes the Wicked.