Abstract: A method (1900) for audio signal filtering. The method includes generating (s1902) a pair of filters for a certain location specified by an elevation angle ? and an azimuth angle ?, the pair of filters consisting of a right filter ( h ^ r ? , ? (?, ?)) and a left filter h ^ l ? , ? ; filtering (s1904) an audio signal using the right filter; and filtering (s1906) the audio signal using the left filter.