A stereo sound circuit device for providing three-dimensional surrounding effect has a difference circuit for acquiring difference signal of a left channel sound and a right channel sound. The stereo sound circuit device further provides a filter circuit consisting of a first and a second filtering operation units for applying a first and second filtering functions to the difference signal output from the difference circuit for generating a three-dimensional surrounding sound signal. The first filtering function implements a band pass filter with a central frequency of about 7.23 KHz. The second filtering function implements a band pass filter with a central frequency of about 318 Hz. A signal level adjust circuit is provided for adjusting the signal level of the sound signal output from the filter circuit. A mixer is provided for combining the adjusted three-dimensional surrounding sound with the original left channel sound and right channel sound.