Abstract: A sound imaging system, which by processing left and right stereo channel audio signals of a conventional two channel stereo system, distributes signals to a speaker array of a number of speakers determined by a listening area. Listeners located in different places within the listening area, can have an audible perception of an equivalent distribution to that of the conventional two channel stereo system. Additionally they will have an audible central perception of the centered program material equivalent to that obtained from the conventional two channel stereo system when the listeners are located in a median plane of the conventional two channel stereo system speakers.