In recent years, some results on different auditory impressions from differences of materials and media have been discussed. To check the causes of these differences, we analyzed the differences in the sound pressure levels and interaural time difference  between three different Compact Discs by using wavelet analysis. The results of these analyses detected objective differences in sound despite different materials having the same data, and the new Compact Disc called the “Ultimate Hi Quality Compact Disc” made of photopolymer, where a special alloy has been employed as a reflection film, reproduces more of the master sound than the conventional Compact Disc. We show the method for analyzing sound and evaluate these differences and consider their application on various sound quality evaluations.
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