  Mass modelling of early-type systems is a thorny issue. In this paper, we
present a new mass modelling formalism for ellipticals that invokes no
observations other than the central velocity dispersion ($\sigma_0$) and
photometry. The essence of the method lies in choosing a local mass-to-light
ratio ($M/L$) profile for a galaxy, with which the deprojected luminosity
density distribution (along the major axis coordinate $x$) is scaled. The
resulting discontinuous mass density profile is then smoothed, according to a
laid out prescription; the local $M/L$ profile that stems from this smoothed
mass density, is found to be significantly different from the raw $M/L$
distribution. A suite of model galaxies (both Sersic and cored in nature) is
used for extensive experimentation in order to characterise this raw $M/L$
profile and in each case, the mass density recovered from this mass modelling
technique is compared to the known mass distribution. We opt to work with a raw
$M/L$ profile that is a simple two-stepped function of $x$, with a low inner
and higher outer value of $M/L-\Upsilon_{in}$ and $\Upsilon_{out}$,
respectively. The only constraint that we have on this profile is in the centre
of the galaxy, via $\sigma_0$. This value of $\sigma_0$ is implemented in the
virial theorem to obtain an estimate of the central $M/L$ ratio of the galaxy.
The fallibility of the virial mass estimate is taken care of, by allowing for a
range in the values of $\Upsilon_{in}$ that can be used for a given galaxy
model. Moreover, our experiments indicate that $\Upsilon_{out}$ is uniquely
known, for a given $\Upsilon_{in}$; for cored galaxies, this functional form is
found uniquely dependant on the core radius. The jump radius of the raw $M/L$
profile is chosen to be thrice the effective radius of the galaxy.
