Abstract: A sound system has a receiver (204) for receiving individual decoded speaker signals comprised of three independent speaker signals (226) for driving associated speakers (208-214) disposed in predetermined relative positions about the listener. Head mounted speakers (58, 50) are fixed in position relative to the head (26) of the listener. A virtual positioning system (264) receives and then positions the three individual decoded signals (226) from the receiver (204) relative to the listener as virtually positioned speaker signals (266) representative of the predetermined relative positions of the associated speakers. The virtually positioned speaker signals (266) are transmitted proximate to the right and left ears (66, 68) of the listener through the right and left head mounted speakers (58, 60), but are actually perceived by the listener as being at the predetermined relative positions of the three independent speaker signals and their associated speakers (208-214).