We present a highly efficient filter structure to create power-complementary filter pairs for phantom source widening. It either introduces frequency-dependent phase or amplitude differences in a pair of loudspeaker signals. We evaluate how the perceptual effect is influenced by off-center listening positions in a standard ±30° loudspeaker setup. The evaluation of the phantom source widening effect is based on measurements of the inter-aural cross-correlation coefficient (IACC), which is justified by its pronounced correlation to the perceived phantom source width in prior listening test results.
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