Abstract: A system and method for accurately estimating engine noise at a virtual microphone location, such as an occupant's ear position, in an acoustic space in order to enhance performance of an Engine Order Cancellation (EOC) system is provided. A set of weights and transfer functions that are dependent on various vehicle parameters, such as frequency, load, and speed, may be employed to estimate noise at a position where there are no physical microphones present. The accurate estimation of engine noise at virtual location, such as an occupant's ear position, may be achieved using a frequency dependent weighted sum of filtered and unfiltered error signals measured at microphones mounted at various locations inside an acoustic space, such as a vehicle cabin, which may not be located near virtual location.