Abstract: The invention relates to an acoustic system for a vehicle including at least one source adapted to produce a source sound signal and at least one set of at least two speakers, each of the speakers being adapted to produce a sound signal associated with it. The system further includes a filter making at least two separate filtering operations of the source signal to output at least two sound signals each associated with at least one of the speakers, such that they are approximately coherent in phase and in amplitude when perceived by at least one of the listeners positioned in a predetermined location.