A method of providing an audio signal comprising spatial information relating to a location of at least one virtual source in a sound field with respect to a first user position, the method comprising: obtaining a first audio signal comprising a plurality of signal components, each of the signal components corresponding to a respective one of a plurality of virtual loudspeakers located in the sound field, wherein obtaining the first audio signal comprises: determining a location of a virtual source in the sound field, the location being relative to the first user position; and generating the signal components of the first audio signal such that the signal components combine to provide spatial information indicative of the virtual source location; obtaining an indication of user movement, wherein the indication of user movement comprises an indication of an angular displacement of the user; determining, for each signal component, in accordance with the indication of user movement and the location of the virtual loudspeaker corresponding to the signal component, a respective order of a panning function to be applied to the signal component, wherein the order of the panning function applied to the signal component is determined in accordance with an inter-loudspeaker spacing; determining a plurality of panned signal components by applying, in accordance with the indication of user movement, the panning function of the respective order to each of the signal components, wherein the panning function applied to the signal component corresponding to the i th virtual loudspeaker feed is defined by: g i = 0.5 + 0.5 cos θ i + θ m i where g i is a gain applied to the i th virtual loudspeaker feed; θ i is an angular position of the i th virtual loudspeaker feed; m i is the order of the panning function applied to the signal component corresponding to the i th virtual loudspeaker; and θ is the angular displacement of the user relative to the first user position; and outputting a second audio signal comprising the panned signal components. obtaining a first audio signal comprising a plurality of signal components, each of the signal components corresponding to a respective one of a plurality of virtual loudspeakers located in the sound field, wherein obtaining the first audio signal comprises: determining a location of a virtual source in the sound field, the location being relative to the first user position; and generating the signal components of the first audio signal such that the signal components combine to provide spatial information indicative of the virtual source location; determining a location of a virtual source in the sound field, the location being relative to the first user position; and generating the signal components of the first audio signal such that the signal components combine to provide spatial information indicative of the virtual source location; obtaining an indication of user movement, wherein the indication of user movement comprises an indication of an angular displacement of the user; determining, for each signal component, in accordance with the indication of user movement and the location of the virtual loudspeaker corresponding to the signal component, a respective order of a panning function to be applied to the signal component, wherein the order of the panning function applied to the signal component is determined in accordance with an inter-loudspeaker spacing; determining a plurality of panned signal components by applying, in accordance with the indication of user movement, the panning function of the respective order to each of the signal components, wherein the panning function applied to the signal component corresponding to the i th virtual loudspeaker feed is defined by: g i = 0.5 + 0.5 cos θ i + θ m i where g i is a gain applied to the i th virtual loudspeaker feed; θ i is an angular position of the i th virtual loudspeaker feed; m i is the order of the panning function applied to the signal component corresponding to the i th virtual loudspeaker; and θ is the angular displacement of the user relative to the first user position; and where g i is a gain applied to the i th virtual loudspeaker feed; θ i is an angular position of the i th virtual loudspeaker feed; m i is the order of the panning function applied to the signal component corresponding to the i th virtual loudspeaker; and θ is the angular displacement of the user relative to the first user position; and outputting a second audio signal comprising the panned signal components.