Head-Related Transfer Functions (HRTFs) are commonly seen as a way to achieve sound spatialisation. A lot of effort has been put to produce as many as possible and it often relies on acoustical measure or numerical simulation. However, for a given subject, noticeable differences exist between acoustic HRTFs and their computed counterparts. In this paper, keeping focused on one subject, we show that the acoustic impedance parameter used in simulation can explain the observed differences. We present two methods to get a frequency-dependant impedance that leads to perceptually relevant HRTFs. Those HRTFs are subjectively evaluated by localisation tests and compared to results obtained with measured HRTF, state-of-the-art HRTF and non-personalised HRTF. We also discuss the generalisation possibility of such approaches.
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