Abstract: Low frequencies in an audio source are extracted and reintroduced into the remaining audio channels and a consequence of one possible setting of the invention is that the low frequencies are shared evenly across the two or more speaker thus avoiding the use of a special low frequency speaker known as a sub woofer. A further outcome of the use of the invention is the substantially even distribution of LFE audio within a listening volume and that in some instances the actual and possibly the perceived total sound pressure level of the LFE audio is greater from multiple distributed speakers than that of a single sub woofer speaker. Low frequency audio provided to multiple speakers, as proposed in this invention, can work within room boundaries to provide more effective listening positions, better sound quality and low frequency reception having dramatically reduced response ripple, i.e., dips will not be as deep, and peaks not as high.