A method for generating a head related transfer function comprises downconverting each of a plurality of measured impulse responses from a first sampling frequency to a second sampling frequency and then converting each downconverted impulse responses to a set of head related transfer functions. Coordinate conversion can then be performed on each set of head related transfer functions. The converted sets of head related transfer functions are then averaged to generate one average head related transfer function. The average head related transfer function can be decimated to fit a filter engine of a target system.

 
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