Sound field simulations at low frequencies usually employ finite element or other mesh based methods. For auralization, output data from these methods need to be converted to a format compatible with auralization methods such as Wave Field Synthesis (WFS), Higher Order Ambisonics (HOA) or binaural reproduction. A method is proposed for converting the mesh data to plane wave components using a circular array of virtual sources centered around the listening position. The method is based on solving sets of linear propagation equations in the frequency domain. Results are presented for two-dimensional examples and numerical issues are discussed.
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