The invention provides a method for simulating a 3D sound environment in an audio system using an at least two-channel reproduction device, the method including generating first and second pseudo head-related transfer function (HRTF) data, first using at least one speaker and then using headphones; dividing the first and second frequency representation of the data or using a deconvolution operator on the time domain representation of the first and second data, or subtracting the cepstrum representation of the first and second data, and using the results of the division or subtraction to prepare filters having an impulse response operable to initiate natural sounds of a remote speaker for preparing at least two filters connectable to the system in the audio path from an audio source to sound reproduction devices to be used by a listener.