A method for creating a stereophonic sound image out of a monaural signal combines two sub-methods. Comb filters decorrelate the left and right channel signals. Intra-aural difference cues, such as an Intra-Aural Time Difference (ITD) and an Intra-aural Intensity Difference (IID) separated channels. Strict complementary (SC) linear phase FIR filters divide the incoming monaural signal into three frequency band separation. The comb filters and ITD/IID applied to the low and high frequency bands create a simulated stereo sound image for the instruments other than human voice. Listening tests indicate that this invention provides a wider stereo sound image than previous methods, while retaining human voice centralization. Since the comb filter solution and ITD/IID solution can share the same filter bank, the computational cost of this method is almost the same as the previous method.