Methods of encoding a signal using a perceptual model are described in which a signal to mask ratio parameter within the perceptual model is tuned. The signal to mask ratio parameter is tuned based on a function of the bitrate of the part of the signal which has already been encoded and the target bitrate for the encoding process. The tuned signal to 5 mask ratio parameter is used to compute a masking threshold for the signal which is then used to quantise the signal.