This paper introduces the Adaptive Base Representation (ABR) Theorem and proposes a novel number system that offers a structured alternative to the binary number system for digital computers. The ABR number system enables each decimal number to be represented uniquely and using the same number of bits, $n$, as the binary encoding. Theoretical foundations and mathematical formulations demonstrate that ABR can encode the same integer range as binary, validating its potential as a viable alternative. Additionally, the ABR number system is compatible with existing data compression algorithms like Huffman coding and arithmetic coding, as well as error detection and correction mechanisms such as Hamming codes. We further explore practical applications, including digital steganography, to illustrate the utility of ABR in information theory and digital encoding, suggesting that the ABR number system could inspire new approaches in digital data representation and computational design.

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