This paper presents a theoretical, analytical and experimental studies for synthesizing virtual auditory space to multiple listeners using binaural synthesis over two-channel loudspeakers. The optimal source distribution (OPSODIS) improves many of the problems arising with the binaural reproduction over loudspeakers. The principle utilizes the idea of a pair of conceptual monopole transducers whose azimuthal location varies continuously as a function of frequency. In this paper, theoretical considerations under free-field conditions and numerical calculations including the effect of head related transfer functions for off-axis listeners are presented. It is revealed that the OPSODIS can also provide the same binaural signals as for the on-axis target listener to the ears of multiple off-axis listeners.
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