Object Based Audio (OBA) provides a new kind of audio experience, delivered to the audience to personalize and customize their experience of listening and to give them choice of what and how to hear their audio content. OBA can be applied to different platforms such as broadcasting, streaming and cinema sound. This paper presents a novel approach for creating object-based audio on the production side. The approach here presents Sample-by-Sample Object Based Audio (SSOBA) embedding. SSOBA places audio object samples in such a way that allows audiences to easily individualize their chosen audio sources according to their interests and needs. SSOBA is an extra service and not an alternative, so it is also compliant with legacy audio players. The biggest advantage of SSOBA is that it does not require any special additional hardware in the broadcasting chain and it is therefore easy to implement and equip legacy players and decoders with enhanced ability. Input audio objects, number of output channels and sampling rates are three important factors affecting SSOBA performance and specifying it to be lossless or lossy. SSOBA adopts interpolation at the decoder side to compensate for eliminated samples. Both subjective and objective experiments are carried out to evaluate the output results at each step. MUSHRA subjective experiments conducted after the encoding step shows good-quality performance of SSOBA with up to five objects. SNR measurements and objective experiments, performed after decoding and interpolation, show significant successful recovery and separation of audio objects. Experimental results show that a minimum sampling rate of 96 kHz is indicated to encode up to five objects in a Stereo-mode channel to acquire good subjective and objective results simultaneously.