Abstract: A denoising reconstruction algorithm using the signal magnitude spectrum is proposed and the simulation studies have been performed. The magnitude-frequency characteristics of the noisy signal is utilized in the algorithm and the denoising is realized by the use of characteristic bases. The simulation results have shown that the wide-band noise can be largely cancelled using the algorithm proposed to perform the noisy signal reconstruction. The algorithm can used for the off-line denoising of the strong noise corrupted signals.