An apparatus for generating four or more audio output signals, comprising: a panning gain determiner, and a signal processor, wherein the panning gain determiner is configured to determine a proper subset from a set of five or more loudspeaker positions, so that the proper subset comprises four or more of the five or more loudspeaker positions, wherein the panning gain determiner is configured to determine the proper subset depending on a panning position and depending on the five or more loudspeaker positions, wherein the panning gain determiner is configured to determine a panning gain for each of the four or more audio output signals by determining said panning gain depending on the panning position and depending on the four or more loudspeaker positions of the proper subset, and wherein the signal processor is configured to generate each audio output signal of the four or more audio output signals depending on the panning gain for said audio output signal and depending on an audio input signal, wherein each loudspeaker position of the four or more loudspeaker positions of the proper subset is associated with exactly one of the four or more audio output signals, and wherein each of the four or more audio output signals is associated with exactly one of the four or more loudspeaker positions of the proper subset, wherein the panning gain determiner is configured to determine, for each audio output signal of the four or more audio output signals, a group of associated loudspeaker positions, being associated with said audio output signal, depending on the loudspeaker position of each of the four or more audio output signals and depending on the panning position, so that said group of associated loudspeaker positions comprises the loudspeaker position being associated with said audio output signal and at least two further loudspeaker positions of the four or more loudspeaker positions of the proper subset, wherein at least one of the four or more loudspeaker positions of the proper subset is not comprised by said group of associated loudspeaker positions, wherein the panning gain determiner is configured to calculate, for each audio output signal of the four or more audio output signals, the panning gain for said audio output signal depending on the panning position and depending on the loudspeaker positions of the group of associated loudspeaker positions being associated with said audio output signal, and wherein the group of associated loudspeaker positions being associated with a first one of the four or more audio output signals is not equal to the group of associated loudspeaker positions being associated with a different second one of the four or more audio output signals. a panning gain determiner, and a signal processor, wherein the panning gain determiner is configured to determine a proper subset from a set of five or more loudspeaker positions, so that the proper subset comprises four or more of the five or more loudspeaker positions, wherein the panning gain determiner is configured to determine the proper subset depending on a panning position and depending on the five or more loudspeaker positions, wherein the panning gain determiner is configured to determine a panning gain for each of the four or more audio output signals by determining said panning gain depending on the panning position and depending on the four or more loudspeaker positions of the proper subset, and wherein the signal processor is configured to generate each audio output signal of the four or more audio output signals depending on the panning gain for said audio output signal and depending on an audio input signal, wherein each loudspeaker position of the four or more loudspeaker positions of the proper subset is associated with exactly one of the four or more audio output signals, and wherein each of the four or more audio output signals is associated with exactly one of the four or more loudspeaker positions of the proper subset, wherein the panning gain determiner is configured to determine, for each audio output signal of the four or more audio output signals, a group of associated loudspeaker positions, being associated with said audio output signal, depending on the loudspeaker position of each of the four or more audio output signals and depending on the panning position, so that said group of associated loudspeaker positions comprises the loudspeaker position being associated with said audio output signal and at least two further loudspeaker positions of the four or more loudspeaker positions of the proper subset, wherein at least one of the four or more loudspeaker positions of the proper subset is not comprised by said group of associated loudspeaker positions, wherein the panning gain determiner is configured to calculate, for each audio output signal of the four or more audio output signals, the panning gain for said audio output signal depending on the panning position and depending on the loudspeaker positions of the group of associated loudspeaker positions being associated with said audio output signal, and wherein the group of associated loudspeaker positions being associated with a first one of the four or more audio output signals is not equal to the group of associated loudspeaker positions being associated with a different second one of the four or more audio output signals.