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Recently, a new generation of spatial audio formats were introduced that include elevated loudspeakers and surpass traditional surround sound formats, such as 5.1, in terms of spatial realism. To facilitate high-quality bitrate-efficient distribution and flexible reproduction of 3D sound, the MPEG standardization group recently started the MPEG-H Audio Coding development for the universal carriage of encoded 3D sound from channel-based, object-based and HOA-based input. High quality reproduction is supported for many output formats from 22.2 and beyond down to 5.1, stereo and binaural reproduction-independently of the original encoding format, thus overcoming incompatibility between various 3D formats. The paper describes the current status of the standardization project and provides an overview of the system architecture, its capabilities and performance.

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