This paper outlines a new design methodology that can help to achieve higher quality 3-D audio reproduction over loudspeakers for a variety of applications using only adapted M-S matrices. Several key M-S matrix based topologies are summarized and a new design methodology is presented that allows the design and efficient implementation of any new 3-D audio system using only M-S matrix-based topologies. A real-world design example is used to highlight how this new design methodology can not only help the 3-D audio system design process, but also improve the audio quality of the resulting reproduction.
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