- the addition of a subset of equalized and delayed components, so as to create a number of filtered signals in the transformed domain corresponding to the number of said second set greater than or equal to two of sound reproduction channels in the time domain; 

- the synthesis of each of the filtered signals in the transformed domain by a synthesis filter, so as to obtain said second set in number greater than or equal to two of sound reproduction channels in the time domain. 

2. Method according to Claim 1, characterized in that  said filtering by equalization- GLYPH<3> delay of the sub- GLYPH<3> band signal includes at least the application of a phase shift for one at least of the frequency sub- GLYPH<3> bands. 

3. Method according to Claim 2, characterized in that  said filtering by equalization- GLYPH<3> delay furthermore includes a pure delay by storage for one at least of the frequency sub- GLYPH<3> bands. 

4. Method according to one of Claims 1 to 3, characterized in that  said filtering by equalization- GLYPH<3> delay in a hybrid transformed domain, comprises an additional step of frequency splitting into additional sub- GLYPH<3> bands without decimation, so as to increase the number of gain values applied, followed by a step of grouping said additional sub- GLYPH<3> bands to which said gain values have been applied, and then of applying said delay. 

5. Method according to one of Claims 1 to 3, characterized in that  said filtering by equalization- GLYPH<3> delay in a hybrid transformed domain comprises an additional step of frequency splitting into additional sub- GLYPH<3> bands with decimation, so as to increase the number of gain values applied, followed by a step of grouping said additional sub- GLYPH<3> bands to which said gain values have been applied, said grouping step itself being preceded or followed by the application of said delay. 

6. Method according to one of the preceding claims, characterized in that , to convert each modelling filter into a value of gain respectively of delay in the transformed domain, the latter consists at least in: GLYPH<3> 

- associating as gain value with each sub- GLYPH<3> band a real value defined as the mean of the modulus of the modelling filter; 

- associating as delay value with each sub- GLYPH<3> band a delay value corresponding to the propagation delay between the left ear and the right ear for various positions. 

7. Method according to one of Claims 1 to 3 or 6, with the exclusion of Claims 4 or 5, characterized in that  the application of a gain in the PQMF domain consists in multiplying the value of each sample of the sub- GLYPH<3> band signal, represented by a complex value, by the gain value formed by a real number. 

8. Method according to one of Claims 1 to 3 or 6 or 7, with the exclusion of Claims 4 or 5, characterized in that  the application of a delay in the PQMF transformed domain consists at least, for each sample of the sub- GLYPH<3> band signal, represented by a complex value, in: GLYPH<3> 

- introducing a rotation in the complex plane by multiplying this sample by a complex exponential value dependent on the rank of the sub- GLYPH<3> band considered, on the rate of sub- GLYPH<3> sampling in the sub- GLYPH<3> band considered, and on a delay parameter related to the difference in interaural delay of a listener; 

- introducing a pure time delay of the sample after rotation, said pure time delay being a function of the difference of the interaural delay of a listener and of the rate of sub- GLYPH<3> sampling in the sub- GLYPH<3> band considered. 

9. Method according to one of Claims 1 to 8, characterized in that  for a binaural sound spatialization of an audio scene in which the first set comprises a number of spatially coded audio channels equal to N=6, in 5.1 mode, said second set comprises two sound reproduction channels in the time domain, for playback by an audio headset. 

10. Method according to one of Claims 1 to 9, characterized in that  the method is repeated for at least two equalization- delay pairs and the signals obtained are summed so as to obtain the sound channels in the time domain. 

11. Method according to one of Claims 1 to 9, characterized in that  for a sound spatialization of an audio scene in which the first set comprises a determined number of spatially coded audio channels and the second set comprises a lesser number of sound reproduction channels in the time domain, this method consists, on decoding, in performing an inverse transformation of a number of spatially coded audio channels to a set comprising a higher or equal number of sound reproduction channels in the time domain. 

