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In this paper, an improved preprocessor for low-bit-rate speech coding employing the perceptual weighting filter is proposed. Speech modification in the proposed approach is performed according to a criterion which makes a compromise between the modification and perceptual weighted quantization errors. For this, the perceptual weighting filter is expressed in terms of a transform domain matrix. The proposed approach is effective in enhancing the speech signal at coder-decoder (CODEC) output through a number of listening tests.