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In this paper we propose a Packet Loss Concealment (PLC) method for audio compressed in the Modified Discrete Cosine Transform (MDCT) domain. Based on sinusoidal and noise model in MDCT domain, a novel sinusoidal frequency estimation method is adopted to reconstruct the sign of MDCT coefficients in a lost frame. Further optimization is achieved by investigation of the cosine property. Both subjective and objective assessments are examined, and the results show that our proposed algorithm achieves almost first-class quality, while a small amount of calculation and memory are consumed.