Application of virtual bass in audio crosstalk cancellation

At low frequency, the interaural level difference (ILD) for near sources is significantly large. Crosstalk cancellation for low-frequency signals is difficult and generally will not result in the required ILD for reproduction of near source signals. A `virtual bass´ technique is proposed that creates a perceptually equivalent bass of the signal. This technique translates the low-frequency signal to a higher frequency band, thereby avoiding crosstalk cancellation at low frequency