The author’s group proposed the method for estimation of Head-Related Transfer Functions (HRTFs) or its corresponding impulse response refered to as Head-Related Impulse Responses (HRIRs) [Takane et al., Proc. JCA(2007)]. In this paper, the proposed method was further investigated in two parameters affecting the performance of the estimation. The first parameter is the order of AR coefficients, indicating how many past samples are assumed to be related to the current sample. It was found that Signal-to-Deviation Ratio (SDR) was improved by using the proposed method when the order of AR coefficients was about a half of the cutout points. The second parameter is the number of samples used for the computation of AR coefficients. It was shown from the results that SDR was greatly improved when this number corresponds to the duration of the response. This indicates the proposed method properly works in ideal situation.
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