An audio signal processing apparatus for filtering a left channel input audio signal to obtain a left channel output audio signal (X 1) and for filtering a right channel input audio signal to obtain a right channel output audio signal (X 2), the left channel output audio signal (X 1) and the right channel output audio signal (X 2) to be transmitted over acoustic propagation paths to a listener, wherein transfer functions of the acoustic propagation paths are defined by an acoustic transfer function matrix, the audio signal processing apparatus comprising: a determiner configured to determine a filter matrix on the basis of the acoustic transfer function matrix and a target acoustic transfer function matrix, wherein the target acoustic transfer function matrix comprises target transfer functions of target acoustic propagation paths, wherein the target acoustic propagation paths are defined by a target arrangement of virtual loudspeaker positions relative to the listener; a filter configured to filter the left channel input audio signal on the basis of the filter matrix to obtain a first filtered left channel input audio signal and a second filtered left channel input audio signal, and to filter the right channel input audio signal on the basis of the filter matrix to obtain a first filtered right channel input audio signal and a second filtered right channel input audio signal; and a combiner configured to combine the first filtered left channel input audio signal and the first filtered right channel input audio signal to obtain the left channel output audio signal (X 1), and to combine the second filtered left channel input audio signal and the second filtered right channel input audio signal to obtain the right channel output audio signal (X 2); wherein the determiner is configured to determine the filter matrix on the basis of the acoustic transfer function matrix and the target acoustic transfer function matrix according to the following equation: C = H H ⋅ H + β ω I − 1 H H ⋅ phase VH e − jωM, wherein H H denotes the Hermitian transpose of the acoustic transfer function matrix, I denotes an identity matrix, β denotes a regularization factor, M denotes a modelling delay, ω denotes an angular frequency, and phase denotes a matrix operation which returns a matrix containing only phase components of the elements of matrix A. a determiner configured to determine a filter matrix on the basis of the acoustic transfer function matrix and a target acoustic transfer function matrix, wherein the target acoustic transfer function matrix comprises target transfer functions of target acoustic propagation paths, wherein the target acoustic propagation paths are defined by a target arrangement of virtual loudspeaker positions relative to the listener; a filter configured to filter the left channel input audio signal on the basis of the filter matrix to obtain a first filtered left channel input audio signal and a second filtered left channel input audio signal, and to filter the right channel input audio signal on the basis of the filter matrix to obtain a first filtered right channel input audio signal and a second filtered right channel input audio signal; and a combiner configured to combine the first filtered left channel input audio signal and the first filtered right channel input audio signal to obtain the left channel output audio signal (X 1), and to combine the second filtered left channel input audio signal and the second filtered right channel input audio signal to obtain the right channel output audio signal (X 2); wherein the determiner is configured to determine the filter matrix on the basis of the acoustic transfer function matrix and the target acoustic transfer function matrix according to the following equation: C = H H ⋅ H + β ω I − 1 H H ⋅ phase VH e − jωM, wherein H H denotes the Hermitian transpose of the acoustic transfer function matrix, I denotes an identity matrix, β denotes a regularization factor, M denotes a modelling delay, ω denotes an angular frequency, and phase denotes a matrix operation which returns a matrix containing only phase components of the elements of matrix A.