A scalable and reverse compatible multichannel method of spatial audio using transaural coding designed for multiple-loudspeaker feeds is described with a focus on attaining optimum ear signals. A Fourier transform method for computing HRTF matrices is employed, including the generation of a subset of band-limited reproduction channels. Applications considered embrace multichannel audio, DVD, virtual reality, and telepresence.
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https://aes2.org/publications/elibrary-page/?id=11057
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