Binaural Cue Coding (BCC) is an audio coding technology that expresses multi-channel audio signals with mono or stereo downmixed audio signal(s) and side information which are Inter-Channel Level Difference (ICLD), Inter-Channel Time Delay (ICTD), and Inter-Channel Correlation (ICC). Among these, the ICLD describes the level difference between the signal of one channel and the reference downmixed signal of the BCC system. This ICLD plays the most important role to lateralize spatial image. However, the fact that the spatial image of sound is created by the location of the sound source in nature raises the question whether there is a more direct solution to describe the location of the sound source for the spatial image than ICLD. Virtual Source Location Information (VSLI) , the proposed new side information in this paper, provides an answer to this question.
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