A method for processing audio signals for creating a three dimensional sound environment, the method having the steps of receiving at least one input signal from at least one sound source, creating a simulated signal at least in part on the basis of said received at least one input signal, said simulated signal representing a simulation of at least one input signal reflecting from the ground or a floor, and creating an output signal at least partly on the basis of said simulated signal and said at least one received input signal, said output signal comprising a plurality of audio channels; said output signal comprising at least one channel representing a signal for a sound transducer in front of, above and to the right of a listener's ears in the nominal listening position, at least one channel representing a signal for a sound transducer in front of, above and to the left of a listener's ears in the nominal listening position, at least one channel representing a signal for a sound transducer in front of, below and to the right of a listener's ears in the nominal listening position, at least one channel representing a signal for a sound transducer in front of, below and to the left of a listener's ears in the nominal listening position, at least one channel representing a signal for a sound transducer behind, above and to the right of a listener's ears in the nominal listening position, at least one channel representing a signal for a sound transducer behind, above and to the left of a listener's ears in the nominal listening position, at least one channel representing a signal for a sound transducer behind, below and to the right of a listener's ears in the nominal listening position, and at least one channel representing a signal for a sound transducer behind, below and to the left of a listener's ears in the nominal listening position; characterized in that a simulation of said at least one input signal reflecting from the ground or a floor is created by adding at least a part of said at least one input signal to output signal channels representing signals for sound transducers diagonally opposite each other in a vertical plane, and said at least a part of said at least one input signal is added to an output signal channel representing a signal for a transducer above a listener's ear at a nominal listening position with a first amplitude and to an output signal channel representing a signal for a transducer below a listener's ear at a nominal listening position with a second amplitude, said first amplitude being smaller than the second amplitude. at least one channel representing a signal for a sound transducer in front of, above and to the right of a listener's ears in the nominal listening position, at least one channel representing a signal for a sound transducer in front of, above and to the left of a listener's ears in the nominal listening position, at least one channel representing a signal for a sound transducer in front of, below and to the right of a listener's ears in the nominal listening position, at least one channel representing a signal for a sound transducer in front of, below and to the left of a listener's ears in the nominal listening position, at least one channel representing a signal for a sound transducer behind, above and to the right of a listener's ears in the nominal listening position, at least one channel representing a signal for a sound transducer behind, above and to the left of a listener's ears in the nominal listening position, at least one channel representing a signal for a sound transducer behind, below and to the right of a listener's ears in the nominal listening position, and at least one channel representing a signal for a sound transducer behind, below and to the left of a listener's ears in the nominal listening position;