The Spatial Audio Designer (SAD) from New Audio Technology allows the mixing and monitoring of any surround or 3D format with speakers or standard headphones on any DAW.
In this video we get a comprehensive demo of the technology and although it is pretty difficult to hear in the trade show environment we could definitely notice a difference.
It is not a replacement for a surround system, however it allows you to place instruments or sounds within a space creating an interesting sense of movement.
This was most noticeable in the last demo, where we hear a 3d Mixed piece against a standard stereo mix.
More info at New Audio Technology
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