Abstract: An audio enhancement system and method is provided wherein a wireless headphone system comprises a transmitter and a receiver. The transmitter for this system broadcasts a Direct Sequence Spread Spectrum (DSSS) CDMA signal on a number of separate code channels in the 902-928 MHz ISM band. Each successive code channel will have its audio signal delayed by a preset period, e.g. 30 mS, relative to the previous channel. A reference signal on one or more separate time synchronized code channels will be simultaneously transmitted from multiple dedicated transmitters within the venue. Analysis of these multiple code channels by the electronics in the headset will provide the headset with an approximate radial distance from the stage. The headset receiver, supporting position location signals, and associated hardware will select the appropriate audio code depending on the listener's distance from the main loudspeakers.