Abstract: A system produces, based on samples of a single-channel input audio signal and an indication of a particular orientation of the listener relative to a source of the audio signal, a multi-channel output audio signal that emulates an audio signal as emanating from the source having the particular orientation to the listener. Interaural time delay (ITD) circuitry generates, from the single-channel input audio signal, a first left channel audio signal and a first right channel audio signal, wherein the first left channel audio signal and the first right channel audio signal are each based on the single-channel input audio signal but differ from each other at least with respect to phase based on the indication of the particular orientation. Azimuth frequency compensating (AFC) circuitry modifies the first left channel audio signal and the first right channel audio signal based on an azimuth, relative to the listener's left ear and right ear, respectively, of the particular orientation.