A method of performing sound effect comprising providing a headphone-like or earphone-like device with rear speakers carried therein, wherein the headphone-like or earphone-like device includes an opening for receiving the front speaker signal. Then, the signal is transmitted to the front, rear and sub-woofer signal to associated speakers. The signal to the rear speakers is processed by HRTF and means for creating virtual speakers to obtain virtual speakers of the rear side. The processed signal is transmitted to the rear speaker.