Synthetic head related transfer functions (HRTFs) for imposing reprogrammable spatial cues to a plurality of audio input signals included, for example, in multiple narrow-band audio communications signals received simultaneously are generated and stored in interchangeable programmable read only memories (PROMs) which store both head related transfer function impulse response data and source positional information for a plurality of desired virtual source locations. The analog inputs of the audio signals are filtered and converted to digital signals from which synthetic head related transfer functions are generated in the form of linear phase finite impulse response filters. The outputs of the impulse response filters are subsequently reconverted to analog signals, filtered, mixed and fed to a pair of headphones.