Abstract: A system and method provide audio processing for on-line communications, including the elimination of unwanted and disruptive noises, enhancing the clarity of the participants voices, and further processing to establish an immersive 3D spatial audio experience. The combination of the three main processing components which make up the Core and the processes of how audio streams and related data are manipulated leveraging machine learning algorithms and finely tuned component configurations to establish a clear, immersive on-line audio communication listening experience for each participant is a primarily unique feature of the present invention.