A method for transforming an audio signal and a system employing that method is disclosed. The method proceeds by extracting from the signal components that fall within a stop band, for example, using one or more low-pass filters. Then, a set of one or more harmonics of the extracted components is generated by down-sampling to create an intermediate signal, which is then repeated. Each harmonic is then weighted by controlling its gain by application to it of a respective weighting factor, the factors being determined by the psychoacoustic properties of a system that will reproduce the signal. Then, the weighted harmonics are added to the audio signal (which may have been subject to a delay to ensure synchronization) to create an output signal.