A method for generating a psychoacoustic model from an audio signal transforms a block of samples of an audio signal into a frequency spectrum comprising frequency components. From this frequency spectrum, it derives group masking energies. These group masking energies each correspond to a group of neighboring frequency components in the frequency spectrum. For a group of frequency components, the method allocates the group masking energy to the frequency components in the group in proportion to energy of the frequency components within the group to provide adapted mask energies for the frequency components within the group, the adapted mask energies providing masking thresholds for the psychoacoustic model of the audio signal.