This paper describes the use of sorted sinusoidal parameters to produce a fixed rate, scalable, wideband audio coder. The sorting technique relies on the perceptual significance of the sinusoidal parameters. Sinusoidal coding permits the representation of a given signal through the summation of sinusoids. The parameters of the sinusoids (the amplitudes, phases and frequencies) are transmitted to allow signal reconstruction. The sinusoidal parameters are sorted according to energy content and perceptual significance. The most significant parameters are transmitted first, allowing the use of only a small set of the parameters for signal reconstruction. The proposed scheme incurs a low delay and uses a 20 ms frame length. The results presented show the advantages gained for scalable audio coding by sorting the parameters.