The system and method of the present invention provides enhanced surround sound effects. In one embodiment, 90.degree. phase shift and copy of the modified head related transfer functions (HRTF) are applied to each rear sound signal. The modified HRTF for each rear signal is generated by removing the head related transfer function corresponding to the front center signal from the HRTF corresponding to the rear sound signal. This provides the audible effect of distinguishing more clearly sounds originating in front of the listener or to the rear of the listener while not limiting the perceived bandwidth of the signal. The rear signals corresponding to the first channel are inverted. The front and rear signals for each corresponding channel are then combined. The two channels, generated can be stored on media, such as film, and subsequently read and input to a surround sound decoder to generate enhanced surround sound output.