Total Least Squares (TLS) algorithms automatically decompose (audio) frames into a number of exponentially damped sinusoids. This can provide for more efficient modeling than plain sinusoidal modeling, especially in the case of transitional frames. Straightforward implementations of TLS optimize a SNR criterion. In our implementation we apply TLS in a subband scheme in which the number of damped sinusoids is both frame and subband dependent. This is made possible through the use of perceptual information provided by the MPEG-I psycho-acoustic model I. Experiments on different audio tracks provide proof of concept for our perceptual ESM, and illustrate the significant reduction in modeling components compared to a non-perceptual ESM.
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