The invention provides a method and system for forming an output impulse response function. The method includes the steps of creating an initial impulse response, and dividing the impulse response into a head portion and a tail portion. The tail portion is high pass filtered, and low frequency components of the head portion are boosted. The low frequency boosted and high pass filtered respective head and tail portions are then combined into a modified output impulse response, which can then be used to spatialize an audio signal by convolving it.