This paper extends a scalable to lossless compression scheme to allow scalability in terms of sampling rate as well as quantization resolution. The scheme presented is an extension of a perceptually scalable scheme that scales to lossless compression, producing smooth objective scalability, in terms of SNR, until lossless compression is achieved. The scheme is built around the Perceptual SPIHT algorithm, which is a modification of the SPIHT algorithm. An analysis of the expected limitations of scaling across sampling rates is given as well as lossless compression results showing the competitive performance of the presented technique.