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Psychoacoustic active noise control (ANC) systems by considering human hearing thresholds in different frequency bands were developed in the past. Besides the frequency sensitivity, human hearing also shows different sensitivity to spectral and temporal modulations of the sound. In this paper, we propose a new psychoacoustic active noise control system by further considering the spectral modulation sensitivity of human hearing. In addition to the sound pressure level (SPL), the loudness level is also objectively assessed to evaluate the noise reduction performance of the proposed ANC system. Simulation results demonstrate the proposed system outperforms two compared systems under test conditions of narrowband and broadband noise in terms of the loudness level. The proposed algorithm has been validated on TI C6713 DSP platform for real-time process.