In this correspondence, we propose an approximation of the line spectral frequencies (LSF's) to the LPC Cepstral coefficients (LPCC's). A direct relationship between LPCC and LSF is derived, and new parameters, named pseudo-cepstral coefficients, are obtained by reducing some factors in the relationship. We also address the statistical properties of the pseudo-cepstral coefficients and show their useful application to speech recognition.