A method for deriving M audio signals output from N audio signals input to the presentation of a diffuse sound field, where M is greater than N and greater than two and wherein the method comprises: receiving the N input audio signals, wherein the N input audio signals represent a diffuse sound field; derive K signals intermediate audio from the N audio signals input so that each signal intermediate audio is psychoacoustically decorrelated with the N audio signals input and if K is greater than one, is psychoacoustically decorrelated with all intermediate audio signals other, where K is greater than or equal to one and is less than or equal to MN; and mixing the N audio signals input and K signals intermediate audio for deriving M audio signals output, wherein the mixing is done in accordance with a system of linear equations with coefficients of a matrix that specifies a set of N + K vectors in a space M-dimensions and wherein each of the N vectors in the set specifies the ratio of mixture applied to a different among the N audio signals, wherein each of the vectors K specified set coefficients mixing applied to a different between the K intermediate signals, and wherein each of the K vectors is substantially orthogonal to each other vectors K.
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