Abstract: A method of panning includes panning an input signal or a low frequency portion of the input signal to split the input signal or the low frequency portion of the input signal into first and second channels, panning the input signal or a high frequency portion of the input signal to split the input signal or the high frequency portion of the input signal into third and fourth channels such that localization of the high frequency portion of the input signal coincides with localization of the low frequency portion of the input signal.