The quality of music output from audio systems is improved by simulating the effect of low frequency signals in the human ear. This thus allows listeners to perceive the lower frequency signals, even though the speakers may be incapable of providing such low frequency outputs. A method is provided for processing enhancing bass effect in audio signals. The method also results in the bass enhancement being computationally less intensive. The bass effect enhancement techniques are based on the response of sine and cosine transfer functions and on the directional independence of low frequency components. The human ear is unable to resolve directions from low frequency components. The bass effect enhancement technique alternatively is based on the response of an exponential transfer function.