In this paper, a new speech enhancement method using level adapted wavelet packet is presented. First, we propose a level adapted wavelet packet to alleviate a drawback of the conventional node adapted one in noisy environment. Next, we suggest an adaptive noise estimation method at each node on level adapted wavelet packet tree. Then, for more accurate noise component subtraction, we propose a new estimation method of spectral subtraction weight. Finally, we present a modified spectral subtraction method. The proposed method is evaluated on various noise conditions: speech babble noise, F-l6 cockpit noise, factory noise, pink noise, and Volvo car interior noise. For an objective evaluation, the SNR test was performed. Also, spectrogram test and a very simple listening test as a subjective evaluation were performed.