" HTC VIVE 3DSP is an audio SDK which provide applications with spatial audio, a key factor for an immersive VR experience. With the HTC VIVE 3DSP SDK, the spatial perception is simulated by specific functions and features, such as head-related transfer functions recording and improvement, higher-order ambisonic simulation of sound direction, room audio simulation, adding background noise floor, real-world acoustic property of distance, geometric and raycast occlusion, Hi-Res audio support, and many other features. "
It also has youtube demo video inside the link, please try.
