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The MPEG audio encoding process leverages the masking threshold. In this process, there is a block called "Psychoacoustic model". This is communicated with the band filter and the quantify block. The psychoacoustic model analyzes the samples sent to it by the filter band, computing the masking threshold in each frequency band using a Fast Fourier transform. The number of points used depends upon the MPEG layer. Using these thresholds, the signal-to-mask ratio is determined and sent to the quantifier. The quantifier assigns more or less bits in each block based upon the SMR. The block with the highest SMR will encode with the maximum number of bits.