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Time-varying distortions are perceived as being different from stationary distortions. In terms of wireless networks the most possible time-varying distortions are based on packet loss. Such distortions degrade the VoIP quality and are directly linked to the packet-based transmission techniques. This paper proposes a new mathematical model for time-varying VoIP quality estimation. The model is extending the ITU-T legacy E-model in order to count for the perceptual relevance of the packet loss distortions. Evaluation results for VoIP over IEEE 802.11 wireless networks indicate that the proposed model outperforms the ITU-T legacy E-model and ITU-T PESQ for the investigated testing conditions.