Abstract Inthispaper,a3Daudiosystemusingmultipleverticalpanning(MVP),whichmatchesaudiotoalarge-screenmultiview3Dvideodisplaysystem,isproposed. Theverticalpositionofsoundimagesissynthesizedbythepanningbetweentwoloudspeakersplacedattheupperandlowersidesofthescreen. Thehorizontalpositionofthesoundimagesiscontrolledbythepositionoftwoloudspeakers. Usingtheproposedsystem,multipleviewerscansimultaneouslyfeelthesoundimagesatthepositionof3Dobjects. Alisteningtestwasusedtoexaminewhetherviewerscanperceivethesynthesizedsoundimagesatthepositionbetweentwoloudspeakers. Theresultsofanaudio-visualexperimentshowthattheproposed3Daudiosystemwaseffectiveascomparedwithaconventionalsystembecauseviewerscouldalwaysfeelthesynthesizedsoundimagesatthepositionofthe3Dvideoobject. Key words: ultra-realistic communication, 3D audio system, vertical panning, multiview 3D video display system 1. Introduction Ultra-realistic communication techniques have beeninvestigatedintheNICT 1) . Ifthesetechniquesareap-plied, this will enable more realistic forms of commu-nication (e.g., 3DTV phone and 3D teleconferencing)thanthosecurrentlyofferedbyconventionalvideoandaudiotechniques(HDvideoand5.1-channelaudio).AttheNICT,aglasses-free3Dvideotechniqueusinga projector array has been proposed and a multiview3D video display system, in which the size of a screenis 200 inches