Nowadays olfactory discomfort is one of the most important factors of well-being. Different methods exist to calculate a discomfort indicator, but these indicators are based on one year human observations. However, only few methods are able to give information on concentration and acceptability of odours. These values are rarely combined to build an annoyance potential for odorous sources. In this paper, a new method is proposed for the evaluation of odours acceptability. In this method the odour concentration determination (according to the EN 13725) is followed by odour acceptability determination. The measurement of acceptability is realised at different concentrations just above the threshold at which all panel members detect the odour. An extrapolation is done to obtain the acceptability of the sample at the real concentration. A potential of annoyance is calculated by multiplying odour concentration and acceptability. In the last part of this paper, three examples are given to illustrate the interest of annoyance potential. Two deal with environmental odours (composting and rendering) to identify the most impacting sources. The third one concerns building materials.