The invention concerns a method for three-dimensional spatialization of audio channels from a filter BRIR incorporating a theater effect. For a specific number N of samples corresponding to the size of the pulse response of the BRIR filter, it consists in breaking down (A) the BRIR filter into at least a set of delay and amplitude values associated with the times of arrival of reflections; extracting (B) on the number of B samples at least one spectral module of the BRIR filter; and constituting (C) from each successive delay, its amplitude and its spectral module associated with an elementary BRIR filter (BRIRe) directly applied to the audio channels in the time, frequency or transformed domain. The invention is applicable to binaural or multichannel spatialization.