Abstract: A system for converting an audio signal into a three dimensional phased sound that simulates the performance of live music in an acoustically superior music hall includes a signal divider which separates the audio signal into dimensions, that is into high, low, and intermediate frequency components. Each component after being amplified powers a separate loud speaker so that the sound emitted by the three speakers is in phase with the audio signal. In addition, each component is directed through a delay device where it is delayed on the order of 20-300 milliseconds, with the delay for each of the three components being different. The delayed signal components, after being amplified, power separate loud speakers so that the sound which emerges from these speakers is the same as the sound produced at the other speakers, but is slightly out of phase. Moreover, the magnitude of the delay varies between the high, low, and intermediate frequency ranges with the delay being greatest for the high frequency range.