In this paper, a new adaptive perceptual filter using variable threshold to enhance audio signals degraded by additively nonstationary noise is proposed. The adaptive perceptual filter updates variable threshold each time according to the power of signal and the effect of noise variation. So the noisy audio signal is enhanced by the method which controls a residual noise effectively. The proposed algorithm uses the perceptual filter which transforms a time domain signal into frequency domain and calculates an intensity energy and an excitation energy in bark domain. In this method. the stage updated the response of filter is decided by threshold. The proposed algorithm using vairable threshold effectively controls a residual noise using the energy difference of audio signals degraded by the additive nonstationary noise. The proposed method is tested with the noisy audio signals degraded by nonstationary noise at various signal -to-noise ratios (SNR). We carry out NMR and MOS test when the input SNR is 15dB. 20dB. 25dB and 30dB. An approximate improvement of 17.4dB. 15.3dB, 12.8dB. 9.8dB in NMR and enhancement of 2.9, 2.5, 2.3, 1.7 in MOS test is achieved with the input signals. respectively.