This paper describes the general conditions for perfect signal reconstruction in adaptive blocksize MDCT. MDCT, or modified Discrete Cosine Transform, is a method in which blocks are laid to overlap each other. Because of block overlapping, some consideration must be paid to reconstructing the signals perfectly in adaptive blocksize schemes. The perfect reconstruction conditions are derived by considering the reconstruction signals, on a segment by segment basis. These conditions restrict the analysis/synthesis windows in the MDCT formula. Finally, this paper evaluates two examples of window sets, including windows used in the ISO MPEG audio coding standard.