A sound field processor system is implemented to create the aural impression of a concert hall at home from conventional recording sources. First, the authors obtain the early reflection data of a real concert hall by a ray tracing simulation with two sound sources. The reflections from the two sources are processed to create the early reflections originating from the left and the right channel separately. By the maximum utilization of the two channel information, natural virtual concert hall impression is created without any degradation in the sound quality. Listening tests are performed to show that the increased spatial impression that results from the created sound field is more preferable to the original. Also, room parameters such as initial time delay gap and liveness are implemented as variables that can be controlled freely by users. Several different impulse responses are included in a single sound field processor to provide listeners with a variety of virtual concert hall environments.< <ETX xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">></ETX>