In this paper, we describe simulation results of subjective assessments with bit rate variation of multi-channel audio codec system for the services of HDTV satellite broadcasting services. Based on this experiment results, we also describe the specification and subjective performance results for 4-channel audio codec. For multi-channel, bit rates are 384,320,256,128kbps and the results show that 320kbps bit rate is needed to compare with the original and the reproduced signal. Based on this, for 384kbps for 4-channel audio codec, three items that achieve a diffgrade worse than -0.5 are due to the noise of analog output module. This system is satisfied for the audio codec of the HDTV system.