Techniques for resource block allocation in a multi-user MIMO High Efficiency WLAN system are provided. Specifically, teachings that when taken alone or together, provide a device or a group of devices with an improved resource allocation for the reduction of usable tone waste, are presented. The present disclosure includes a system that provides a user with a technique allocating data tones prior to the encapsulation unit or overhead tones on a resource block unit. Further, the total allocated bandwidth can be reduced prior resource allocation to overcome modulation and coding scheme downgrading caused by severe puncturing. Alternatively, only band edge basic resource blocks are reduced to account for overhead tones which largely reside on band edges.