Though noise reduction and speech enhancement problems have been studied for at least five decades, advances in our understanding and the development of reliable algorithms are more important than ever, as they support the design of tailored solutions for clearly defined applications. In this work, the authors propose a conceptual framework that can be applied to the many different aspects of noise reduction, offering a uniform approach to monaural and binaural noise reduction problems, in the time domain and in the frequency domain, and involving a single or multiple microphones. Moreover, the derivation of optimal filters is simplified, as are the performance measures used for their evaluation.