A method of providing an audio signal comprising spatial information relating to a location of at least one virtual source (202) in a sound field with respect to a first user position comprises obtaining a first audio signal comprising a plurality of signal components, each of the signal components corresponding to a respective one of a plurality of virtual loudspeakers (200a-e) located in the sound field; obtaining an indication of user movement; determining a plurality of panned signal components by applying, in accordance with the indication of user movement, a panning function of a respective order to each of the signal components; and outputting a second audio signal comprising the panned signal components.