The localization of amplitude-panned virtual sources is studied with loudspeaker pairs and triplets in arbitrary setups using listening tests and model-based analysis. The relation between panning direction and perceived direction is studied. The panning angle predicts well the angle between a virtual source and the median plane when loudspeakers are near the median plane. When loudspeakers are in lateral directions, the perceived direction is biased toward the median plane. The direction of virtual sources within the median plane is perceived individually. Various directional cues for elevation decoding are discussed.
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