Embodiments herein provide a method for producing a binaural audio signal. The method includes detecting at least one audio signal and a current viewport information of a user wearing a Head Mounted Display (HMD) device. Further, the method includes determining a location of origin of the at least one audio signal based on the current viewport information. Further, the method includes determining the binaural audio data individually for each of vibrational transducers arranged on a support structure of the HMD device based on the location of origin of the at least one audio signal. Furthermore, the method includes presenting the binaural audio data the user using the corresponding vibrational transducer/using combined effect of all the vibrational transducers.