The double MS (DMS) setup provides a coincident recording configuration in the horizontal plane for surround sound recording, similar to Ambisonics B-format. DMS uses two cardioids and one dipole microphones, arranged coincidentally. An algorithm for processing DMS recordings is described, which in addition to linear processing provides a diffuse sound gain control and diffuse sound de-correlation. The target stereo or multichannel signals can be made more dry or reverberant with diffuse gain. Diffuse de-correlation improves spaciousness and its importance scales with the number of channels. The consequences of these new controls for the stereophonic image will be depicted.
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