photonstorm/phaser — pull request #1249 by woutercommandeur (2014-10-25 12:01:10+00:00)
Title: Add basic positional audio to the sound system.

Use: game.sound.listener = someSprite; to set the listening position to follow that sprite. (Usually your player character). And then use someSound.following = otherSprite; to make the sound follow that sprite. set following to false to stop the sound following a sprite.

If this is not the way to go, it might serve as an example on how to approach this :)