Encoding 3D spatial audio signals by spherical microphone array eigenbeamforming which, is closely related to Higher-order Ambisonics (HOA), is a growing field of interest. These multichannel spatial sound field encoding schemes allow for spatially realistic audio recording and playback. In a typical Ambisonics encoder, only simple scalar weights are used to generate the HOA signals for virtual sources. On the playback side, the Ambisonic signals are decoded with a frequency independent decoding matrix. However, contrary to the simple frequency independent scalar weighting schemes for virtual sources, HOA signals recorded with eigenbeamforming microphone arrays are inherently frequency dependent. This paper describes the frequency dependency of the recorded Ambisonic signals and presents a qualitative analysis of its effects on the decoder.
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