Abstract: WTIMIT which is a derivative of TIMIT emerged as a latest technique for speech quality. The technique has good wideband characteristics over a range of 50-7 kHz. In this study, on the performance of phoneme recognition system has been performed. In the previous paper the effect of decimating the signal to 8 kHz is explained in the conventional case. Further it is possible to extend the evaluation of the AMR-wideband codec for several acoustic models. It is possible to propose the WTIMIT type of wideband channel data from training interactive voice receiving system. The observation is that though some of the codes are showing poor performance at lower bit rates, ASR performance is comparable with other codecs at higher bit rates.