The binaural head, or microphone, is therefore theoretically making a recording of how humans will hear multi-channel content. The soundtrack to a film, for example, will be recorded by the binaural microphone with all the environmental cues of the given location, as well as reverberations, including those commonly created by our own torso (assuming a HATS[4] model is used). This method, like certain binaural recordings made with a Neumann KU100[5] or HATS[4] model for example, can produce convincing 3D sound.