A virtual acoustic space (VAS) employs the localization cues specified
by the direction-dependent 'free-field to eardrum transfer function'
(FETF) to synthesize sound-pressure waveforms present near the tympanu
m. The combination of a VAS and the earphone delivery of synthesized w
aveforms is useful to study parametrically the neural mechanisms of di
rectional hearing. The VAS-earphone procedure requires accurate FETF e
stimation from free-field measurements and appropriate compensation fo
r the undesirable spectral characteristics of the closed-field earphon
e sound delivery and measurement systems. Here we describe how special
ly designed finite-impulse-response (FIR) filters improve these two op
erations. The coefficients of an FIR filter are determined using a lea
st-squares error criterion. The least-squares FIR filter is implemente
d entirely in the time domain and avoids the usual problems with divis
ion inherent in a frequency domain approach. The estimation of an FETF
by a least-squares FIR filter is veracious since its impulse response
can recover signals that were recorded near the eardrum in the free f
ield with a very high fidelity. The correlation coefficient between re
corded and recovered time waveforms typically exceeds 0.999. Similarly
, least-squares FIR filters prove excellent in compensating closed-fie
ld sound systems since comparisons of waveforms delivered by a compens
ated earphone to their corresponding predistorted signals yield correl
ation coefficients that exceed 0.99 on average.