In this paper, we show an Adaptive Noise Canceller (ANC) that estimate an original audio a signal measured with noise. Adaptive system is implemented using a Recursive Least Squares filter (RLS). Its design parameters consider the filter order, forgetting factor and initial conditions to obtain optimal coefficients through iterations. A medium square error (MSE) around to 10-6 is reached, and with this it makes possible a low-cost implementation.