A system of sound recording or transmission in which signals are captured, mixed, or synthesized using two or more audio channels in such a way as to deliver a spatial or three-dimensional auditory impression to a listener when these audio channels are connected to loudspeakers in a listening room. Binaural or “head related” stereo is a term used to describe the capture or synthesis of a pair of signals that closely resemble those present at a listener's ears in a natural spatial sound field. Such signals are intended for reproduction using a pair of headphones worn by the listener, although they can be reproduced using loudspeakers if suitable signal processing is employed.