An audio depth dynamic range enhancement system and method for enhancing the dynamic range of depth in audio sound systems as perceived by a human listener. Embodiments of the system and method process an input audio signal by applying a gain function to at least one of a plurality of sub-signals of the audio signal having different values of a spatial depth parameter. The sub-signals are combined to produce a reconstructed audio signal carrying modified audio information. The reconstructed audio signal is output from the system and method for reproduction by the audio sound system. The gain function alters the gain of the at least one of the plurality of sub-signals such that the reconstructed audio signal, when reproduced by the audio sound system, results in modified depth dynamic range of the audio sound system with respect to the spatial depth parameter.