Auditory models are very useful in many applications such as speech coding and compression, cochlea prosthesis, and audio watermarking. In this paper we will develop a new auditory model based on the REVCOR method. This technique is based on the estimation of the impulse response of a suitable filter characterizing the auditory neuron and the cochlea. The first step of our study is focused on the development of a mathematical model based on the gammachirp system. This model is then programmed, implemented and simulated under Matlab. The obtained results are compared with the experimental values (REVCOR experiments) for the validation and a better optimization of the model parameters. Two objective criteria are used in order to optimize the audio model estimation which are the SNR (signal to noise ratio) and the MQE (mean quadratic error). The simulation results demonstrated that for the auditory model, only a reduced number of channels are excited (from 3 to 6). This result is very interesting for auditory implants because only significant channels will be stimulated. Besides, this simplifies the electronic implementation and medical intervention.