The use of psychoacoustical masking models for audio coding ap plications has been wide spread over the past decades. In SItCh applications, it is typically assumed that the original input sig nal serves as a masker for the distortions that are introduced by the lossy coding method that is used. Such masking models are based on the peripheral bandpass filtering properties of the audi tory system and basicall y evaluate the distortion-to-masker ratio within each auditory filter. Up to now these models have been based on the assumption that the masking of distortions is gov erned by the auditory filter for which the ratio between distortion and masker is largest. This assumption, however, is not in line with some new findings within the field of psychoacoustics. A IIIOle ac curate assumption would be that the human auditory system is able to integrate distortions that are present within a range of auditory filters. In this contribution a new model is presented which is in line with new psychoacoustical studies and which is suitable for application within an audio codec. Although this model can be used to derive a masking curve. the model also gives a measure for the detectabil ity of distortions provided that distortions are not too large.