Abstract: For the purpose of improving the coding efficiency, this paper attempts to combine acoustic model in basic version of BS.1387 with perceptual audio coding. A acoustic model based on BS.1387 applied to latest AVS reference audio coder of China instead of MPEG psychoacoustic model 2 is presented, and corresponding improvements and adjustments are proposed. The performance of this model is investigated by comparing its output to result obtained from MPEG psychoacoustic model 2. The experimental results indicate that the proposed psychoacoustic model is feasible.