Cross-talk cancellation is a method for synthesising virtual auditory space using loudspeakers. One implementation is the "Optimal Source Distribution" technique [T. Takeuchi and P. Nelson, J. Acoust. Soc. Am. 112, 2786-2797 (2002)], in which the audio bandwidth is split across three pairs of loudspeakers, placed at azimuths of ±90°, ±15°, and ±3°, conveying low, mid and high frequencies, respectively. A computational simulation of this system was developed and verified against measurements made on an acoustic system using a manikin. Both the acoustic system and the simulation gave a wideband average cancellation of almost 25 dB. The simulation showed that when there was a mismatch between the head-related transfer functions used to set up the system and those of the final listener, the cancellation was reduced to an average of 13 dB. Moreover, in this case the binaural ITDs and ILDs delivered by the simulation of the OSD system often differed from the target values. It is concluded that only when the OSD system is set up with "matched" head-related transfer functions can it deliver accurate binaural cues.
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