The steganography is the technique of hiding secret messages within ordinary, non-secret items. This practice is commonly used by cyber attackers not only to transmit hidden messages but also to secure data during transfer from sender to receiver. Audio steganography specifically involves embedding information into audio files in a secure and unobtrusive manner. This process ensures the overall integrity and secrecy of the data by manipulating the audio content subtly. The encoding process in audio steganography is performed using specialized software that embeds data into an audio signal. This data is integrated within a cover speech or sound file that appears normal to the unsuspecting listener, thereby maintaining the file’s innocuous nature while securing the embedded information. This paper introduces a novel high bit-rate Least Significant Bit (LSB) audio data hiding method that minimizes distortion in the host audio while improving the robustness against noise interference. By utilizing a two-step algorithm, this method embeds data into the higher layers of LSB, enhancing the security and durability of the embedded information against external disruptions. The two-step algorithm used in this work involves first converting both the secret audio message and the audio mask into their respective bit streams. In the second step, these bit streams are merged by replacing the least significant bits (LSBs) of the message audio file with the LSBs of the mask audio file. The layered approach enhances both the imperceptibility and resilience of the hidden data, making it difficult to detect or tamper with during transmission.