An audio encoding method previously estimates better initial iterative values of global-gain and scalefactor for avoiding heavy calculation. The estimating process of the encoding method includes calculating the bit allocation of one frequency sample based on a sampling rate, a bit rate, and the number of audio channels according to an input frame, and the psychoacoustic model, searching one frequency sample having the greatest sample energy in each of a plurality of scalefactor bands, quantizing the frequency sample to comply with the bit allocation and to generate a corresponding scalefactor, searching a maximum scalefactor of all scalefactor bands corresponding to the input frame, and setting initial values of scalefactors and an initial value of global-gain for the quantization iterative loop process according to the corresponding scalefactor and the maximum scalefactor.