Abstract: A virtual sound source system comprises a pair of speaker cabinets of unique design positioned along the front wall of a listening room. The speaker cabinets together with the front wall, sidewalls and ceiling of the room provide for playing back recordings of conventional stereo sound and converting them into the equivalent of binaural recordings through headphones at the ears of the listener. Each of the speaker cabinets has a rearwardly facing low frequency range speaker disposed on the rear thereof and an upwardly facing high frequency range speaker disposed below a parabolic reflector which disperses sound forwardly thereof. The low frequency sounds are reflected with huge wavefronts off either side of the front wall, sidewalls and ceiling of the room so as to converge onto the listening area thereof. The high frequency sounds are dispersed by the parabolic reflectors onto the sidewalls and ceiling of the room from which they reflect so as to converge onto the listening area.