To providing high quality IPTV service for users, in-service quality management based on Quality of Experience (QoE) is important. In this paper, we proposed an audio quality estimation model contributing to in-service quality management of IPTV. We performed a subjective listening test to analyze relationships between QoE and quality parameters that are calculated from header information in received IP packets. We then developed an audio quality estimation model from the test results. In addition, we executed a verification test for the proposed model using unknown audio data, and the test results shows that the proposed model can estimate audio quality accurately.