FIELD: acoustics.SUBSTANCE: invention relates to acoustics, particularly to methods of processing audio signals. Audio signal reproducing device comprises a receiver configured to receive multichannel signals to be converted from a plurality of input channels to a plurality of output channels, a controller configured to obtain filter coefficients for at least one input height channel, based on the head-related transfer function (HRTF), according to the corresponding azimuth and height of said at least one height input channel, and configured to obtain gain factors for said at least one height input channel, and a reproduction unit. Reproduction unit is configured to perform reproduction at height with respect to said at least one input channel height, based on said filter coefficients and gain factors, to provide sound images at height by means of said plurality of output channels.EFFECT: reproduction of virtual sound source at height which is higher than height of actual speakers.6 cl, 9 dwg