This study investigates the frequency response of different headphones in the context of their suitability to virtual binaural reproduction. Acoustic impulse re sponses of the combined transducer-to-eardrum coupling were measured using an Arti ficial Pinna/Earcanal simulator. Pairs of measurements were recorded and the time and level differences between pairs were estimated within each of the first 24 critical bands of hearing. The measurements indicate that closed type headphones can potentially produce large interaural time delays (lTD) at low frequencies which could potentially corrupt perceived source angle in virtual auditory displays.