Abstract: The invention relates to a method for converting signals in two-channel stereo format to become suitable to be played back using headphones. The invention also relates to a signal processing device for carrying out said method. According to the invention left direct path (Ld) and left cross-talk path (LX) signals are formed from the left input signal (Lin), and correspondingly right direct path (Rd) and right cross-talk path (RX) signals are formed from the right input signal (Rin), and further the left output signal (Lout) is formed by combining said left direct-path (Ld) and said right cross-talk path (Rx) signals, and correspondingly, the right output signal (Rout) is formed by combining said right direct-path (Rd) and said left cross-talk path (Lx) signals.

Abstract: A method of recording sound for reproduction by a plurality of loudspeakers, or for processing sound for reproduction by a plurality of loudspeakers, is described in which some of the reproduced sound appears to a listener to emmanate from a virtual source which is spaced from the loudspeakers. A filter means (H) is used either in creating the recording, or in processing the recorded signals for supply to loudspeakers, the filter means (H) being created in a filter design step in which: a) a technique is employed to minimise error between the signals (w) reproduced at the intended position of a listener on playing the recording through the loudspeakers, and desired signals (d) at the intended position, wherein: b) said desired signals (d) to be produced at the listener are defined by signals (or an estimate of the signals) that would be produced at the ears of (or in the region of) the listener in said intended position by an source at the desired position of the virtual source.