A method of generating left (Ls) and right (Rs) sound signals known as “surround” signals from a stereo sound signal composed of a left sound signal and of a right sound signal. One of the stereo signals is subtracted from the other signal with the aid of a subtraction module to obtain a single subtraction signal (LR) in which the correlated and in-phase components of the stereo signals (L, R) have been removed. A right sound signal (Rs) and a left sound signal (Ls) are generated from the subtraction signal (L−R), these signals being decorrelated with respect to one another and corresponding respectively to the right and left sound “surround” signals. These “surround” signals (Ls, Rs) intend for broadcast on the rear channels of an acoustic system.