A sound reproducing method used in sound reproducing apparatus that includes the steps outlined below is provided. An input sound signal related to listener data and sound source data is received. An encoding process is performed by multiplying the input sound signal by an encoding function matrix having entries related to a basis function to generate an encoding result. A decoding function matrix is retrieved from the storage and at least one direction parameter is applied to the decoding function matrix, wherein the decoding function matrix compensates a difference between an ideal approximation result and a modeled approximation result of the input sound signal. A decoding process is performed by multiplying the encoding result by the decoding function matrix having the direction parameter applied to generate an output sound signal. The output sound signal is reproduced.