A method includes splitting and filtering a left input signal and a right input signal to produce a plurality of frequency sub-bands. Each of the frequency sub-bands includes a left sub-band signal and a right sub-band signal. The method also includes processing the left and right sub-band signals associated with each of the frequency sub-bands into a plurality of sub-band channel signals. The plurality of sub-band channel signals includes at least three sub-band channel signals. In addition, the method includes summing corresponding ones of the sub-band channel signals for reproduction in a corresponding channel of a plurality of channels. The plurality of sub-band channel signals may include a left sub-band channel signal, a right sub-band channel signal, a center sub-band channel signal, a left surround sub-band channel signal, and a right surround sub-band channel signal.