arXiv:2610.14993v1 Announce Type: new Abstract: Audio source separation models must preserve fine spectral structure while keeping the cost of the separator tractable. Band-split architectures reduce this cost by manually partitioning the spectrum into predefined frequency bands and encoding each band as a token, but the same boundaries are used for every mixture. Because informative spectral structure varies with source content, fixed boundaries can merge discriminative components or spend tokens where little resolution is needed. We introduce Dynamic Band Splitting (DBS), an end-to-end framework that adapts boundary locations and band widths to each mixture under a fixed band-token budget. DBS predicts content-conditioned boundary scores within frequency blocks, selects a prescribed number of boundaries using hard Top-$K$, and applies content-dependent pooling to obtain compact band tokens. After separation, it smooths and expands these tokens to the original STFT grid, refines them along frequency, and decodes complex masks with a frequency-shared head. DBS improved separation over the corresponding static models on DnR v2, MUSDB18-HQ, and EchoSet, with DBS-BSRNN achieving relative gain of 29.0% in average SI-SDR on DnR v2. These results and boundary analyses on DnR v2 show that content-adaptive frequency partitioning benefits multiple separator backbones under a fixed band-token budget. Code and audio demos are available at https://cslikai.cn/Dynamic-Band-Splitting