Abstract: A stereo biauricular audio recording, in which the notes stored in a first channel of the recording are stored in the same sequence in a second channel of the recording but are frequency-shifted by a same value, and a method for processing an audio signal, comprising the steps of: acquiring a set of data adapted to define an audio signal; selecting a frequency shift; generating a first digital audio recording by synthesizing it according to the data set; generating a second digital audio recording by synthesizing it according to the data set and to the frequency shift; selecting a channel of the first audio recording, selecting a channel of the second audio recording, mixing the two channels in a third audio recording which comprises at least two channels.