In this paper, we introduce extension tools for MPEG Surround, which were recently adopted as MPEG-H 3D Audio tools by the ISO/MPEG standardization group. MPEG-H 3D Audio is a next-generation technology for representing spatial audio in an immersive manner. However, considerably large numbers of input signals can degrade the compression performance during a low bitrate operation. The proposed extension of MPEG Surround was basically designed based on the original MPEG Surround technology, where the limitations of MPEG Surround were revised by adopting a new coding structure. The proposed MPEG-H 3D Audio technologies will play a pivotal role in dramatically improving the sound quality during a lower bitrate operation.