Abstract: A surround sound apparatus wherein a decoder decodes directionally encoded audio signals for reproduction via a loudspeaker layout over a listening area wherein the signals are decoded by a matrix. The coefficients of the decoding matrix are such that at a predetermined listening position, the reproduced velocity vector direction and the reproduced energy vector position directions are substantially equal to each other and substantially independent of frequency in a broad audio frequency range The gain coefficients of the decoding matrix are such that the reproduced velocity vector magnitude varies systematically with encoded sound direction at frequencies in the region of and above a predetermined middle audio frequency.