The invention relates to a system for masking a sound incident on a person. The system comprises a microphone sub-system for capturing the sound. The system further comprises a spectrum-analyzer for determining a power attribute of the sound captured by the multiple microphone sub-system, and a spatial analyzer for determining a directional attribute of the captured sound representative of a direction of incidence on the person. The system further comprises a generator sub-system for generating a masking sound under combined control of the power attribute and the spatial attribute, for masking the incident sound.