A perceptual weighting device for producing a perceptually weighted signal in response to a wideband signal comprises a signal pre-emphasis filter, a synthesis filter calculator, and a perceptual weighting filter. The signal pre-emphasis filter enhances the high frequency content of the wideband signal to thereby produce a pre-emphasized signal. The signal pre-emphasis filter has a transfer function of the form: P(z)=1−μz−1, wherein μ is a pre-emphasis factor having a value located between 0 and 1. The synthesis filter calculator is responsive to the pre-emphasized signal for producing synthesis filter coefficients. Finally, the perceptual weighting filter processes the pre-emphasized signal in relation to the synthesis filter coefficients to produce the perceptually weighted signal. The perceptual weighting filter has a transfer function, with fixed denominator, of the form: W(z)=A(z/γ1)/(1−γ2z−1) where 0