Design of computationally efficient yet perceptually realistic room auralisation algorithms require a careful selection of the early reflections to be auralised. A perception-based simplification algorithm is presented for the selection of the early reflections using a criterion which depends both on the arrival time and on the angle of incidence of the early reflection with respect to the listener. Results of two subjective tests for the evaluation of the proposed algorithm are presented. The proposed algorithm is shown to provide a significant reduction in the number of early reflections without significantly affecting the tested localisational or spatial qualities of auralisation. (C) 2007 Elsevier Ltd. All rights reserved.