Abstract: A method of creating an impression of sound from an imaginary source to a listener. The method includes the step of determining an acoustic matrix for an actual set of speakers at an actual location relative to the listener and the step of determining an acoustic matrix for transmission of an acoustic signal from an apparent speaker location different from the actual location to the listener. The method further includes the step of solving for a transfer function matrix to present the listener with an audio signal creating an audio image of sound emanating from the apparent speaker location.