This paper presents an approximation model for virtual source imaging systems based on crosstalk cancellation technique. The proposed model provides simple but very effective approximations in low- and high-frequency bands. At low frequencies, the approximation results in the well-known amplitude panning. On the other hand, the high-frequency approximation is expressed using representative interaural level and time differences. The effectiveness of the model for various applications was confirmed via computer simulations and listening tests.
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