Abstract: The invention relates to the treatment of sound data for spatialized restitution of acoustic signals. At least one first and one second series of weighting terms are obtained for each acoustic signal, said terms representing a direction of perception of said acoustic signal by a listener. The acoustic signals are then applied to at least two sets of filtering units, which are disposed in parallel, in order to provide at least one first and one second output signal (L,R), corresponding to a linear combination of signals provided by said filtering units, which are respectively weighted by the weighting terms of the first and second series. According to the invention, each acoustic signal to be treated is at least partially compression coded and is expressed in the form of a vector of sub-signals associated with respective frequency sub-bands. Matrix filtering applied to each vector is carried out by each filtering unit in the space of the frequential sub-bands.