A method of recording sound for reproduction by a plurality of loudspeakers, or for processing sound for reproduction by a plurality of loudspeakers, is described in which some of the reproduced sound appears to a listener to emmanate from a virtual source which is spaced from the loudspeakers. A filter means (H) is used either in creating the recording, or in processing the recorded signals for supply to loudspeakers, the filter means (H) being created in a filter design step in which: a) a technique is employed to minimise error between the signals (w) reproduced at the intended position of a listener on playing the recording through the loudspeakers, and desired signals (d) at the intended position, wherein: b) said desired signals (d) to be produced at the listener are defined by signals (or an estimate of the signals) that would be produced at the ears of (or in the region of) the listener in said intended position by a source at the desired position of the virtual source. A least squares technique may be employed to minimise the time averaged error between the signal reproduced at the intended position of a listener and the desired signal, or it may be applied to the frequency domain.