Binaural recording utilizing a dummy head is considered the most ideal method of preserving the original sound field. When proper equalization of the transfer characterictics are used, the fidelity of directions and distance is maintained. We propose a normalization process, to be applied during recording, which preserves the sound quality and distance and direction fidelity when played back by conventional stereophonic loudspeakers. This equalization of the dummy head transforms the signals such that they become equal to those obtained by intensity recording.
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https://aes2.org/publications/elibrary-page/?id=11943
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