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In contrast to the speed of compression, which is proportional to the number of operations required by the algorithm, here latency refers to the number of samples that must be analysed before a block of audio is processed. In the minimum case, latency is zero samples (e.g., if the coder/decoder simply reduces the number of bits used to quantize the signal). Time domain algorithms such as LPC also often have low latencies, hence their popularity in speech coding for telephony. In algorithms such as MP3, however, a large number of samples have to be analyzed to implement a psychoacoustic model in the frequency domain, and latency is on the order of 23 ms (46 ms for two-way communication)).

What has zero samples in a minimum case?
latency