Methods of spectral partitioning which may be implemented in an encoder are described. The methods comprise determining an estimate of bit requirements for each of a plurality of spectral sub-bands. These estimates are then used to group the sub-bands into two or more regions by minimizing a cost function. This cost function is based on the estimates of bit requirements for each sub-band and the estimates may include estimates of code bit requirements and/or additional code bit requirements for each sub-band. These estimates may be determined in many different ways and a number of methods are described.