Publication: IEICE TRANSACTIONS on Fundamentals of Electronics, Communications and Computer Sciences Publication Date: 2001/06/01 Vol. E84-ANo. 6pp. 1423-1430 Type of Manuscript: Special Section PAPER (Special Section on Papers Selected from 2000 International Technical Conference on Circuits/Systems, Computers and Communications (ITC-CSCC 2000)) Category: Keyword: 3D sound localization, HRTF, frequency division, DSP implementation, low computational costs,