This document contains the description of the BV32 speech codec1. BV32 compresses 16 kHz sampled wideband speech to a bit rate of 32 kb/s (kilobits per second) by employing a speech coding algorithm called Two-Stage Noise Feedback Coding (TSNFC), developed by Broadcom. The rest of this document is organized as follows. Section 2 gives a high-level overview of TSNFC and BV32. Sections 3 and 4 give detailed description of the BV32 encoder and decoder, respectively. The BV32 codec specification given in Sections 3 and 4 contain enough details to allow those skilled in the art to implement bit-stream compatible and functionally equivalent BV32 encoder and decoder.