Stereophonic sound processing system

A computer-readable recording medium storing a stereophonic sound processing program for localizing a sound image at desired locations using devices including a headphone and a speaker, said stereophonic sound processing program comprising processing means for generating stereophonic sound on the basis of an input signal;

• said processing means comprising:
• a plurality of stereophonic filter means each comprising one of an FIR filter and an IIR filter for processing an input signal;
• selecting means for selecting one of said plurality of stereophonic filter means in accordance with a desired factor;
• wherein
• said processing means controls the selected stereophonic filter means so as to generate stereophonic sound on the basis of a processed result supplied by the selected stereophonic filter means.