The localization of amplitude-panned virtual sources is investigated in a stereophonic setup with listening tests and with a model of directional hearing. The interaural time difference (ITD) cue is found to be consistent at low frequencies, which is in agreement with earlier studies. It is also shown that the high-frequency interaural level difference (ILD) cues roughly propose the same directions as low-frequency ITD cues. However, the ITD and ILD cues suggest different directions at most frequencies, and both cues deviate from general behavior near 1700 Hz.
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