An audio system for a seat headrest comprising a set of R right speaker(s), a set of L speaker(s), and a control unit comprising an electronic chain configured to emit a sound signal from at least one pair of input signals comprising a right input signal and a left input signal for reproducing sounds via a pair of channels comprising a right channel and a left channel, the respective ends of which are the right set of R speaker(s) and the left set of L speaker(s), R and L being integers greater than or equal to one, each speaker being configured so as to be integrated into the headrest, wherein the electronic chain comprises:
- a separating module configured to obtain, from the right input signal and the left input signal, at least four mono audio components, and
- a sound spatialization module comprising a plurality of binaural filters, each binaural filter being configured to produce a sound whose source position is able to be perceived as separate from the actual position of one of said left and/or right speakers, the spatialization module being configured to apply, to each right and left mono audio component delivered by the separating module, a binaural filter previously selected from said plurality of binaural filters, and dedicated to said audio component, producing a sound corresponding to said audio component, the source position of which is associated with said previously selected binaural filter.