Method of evaluating perception intensity of an audio input signal (IS) comprising the steps of receiving the audio input signal (IS), estimating a time variant distribution function (TVDF) on the basis of said audio input signal (IS) or a derivative thereof, determining the perception intensity as at least one perception intensity estimate (PIE) on the basis of said estimated time variant distribution function (TVDF). According to the invention perception intensity has been obtained on the basis of a time variant distribution function. Thereby, an advantageous universal and flexible determination of perception intensity is obtained. The universal applicability is basically obtained due to the fact that a distribution function may match and describe audio input signal of very different nature. Thus, according to the invention even speech, music and noise may be evaluated on the basis of a distribution function.