A device for calculating loudspeaker signals for a plurality of loudspeakers while using a plurality of audio sources, an audio source including an audio signal, includes a forward transform stage for transforming each audio signal, block-by-block, to a spectral domain so as to obtain for each audio signal a plurality of temporally consecutive short-term spectra, a memory for storing a plurality of temporally consecutive short-term spectra for each audio signal, a memory access controller for accessing a specific short-term spectrum among the plurality of short-term spectra for a combination consisting of a loudspeaker and an audio signal on the basis of a delay value, a filter stage for filtering the specific short-term spectrum for the combination of the audio signal and the loudspeaker by using a filter provided for the combination of the audio signal and the loudspeaker, so that a filtered shot-term spectrum is obtained for each combination of an audio signal and a loudspeaker, a summing stage for summing up the filtered short-term spectra for a loudspeaker so as to obtain summed-up short-term spectra for each loudspeaker, and a backtransform stage for backtransforming, block-by-block, summed-up short-term spectra for the loudspeakers to a time domain so as to obtain the loudspeaker signals.