surround sound recording is a tedious task requiring the use of many microphones . the invention aims at enabling the use of two - channel microphones for multi - channel surround recording . a conventional stereo microphone , or a two - channel microphone specifically optimized for use with the proposed algorithm , is used to generate two signals . a post - processor is applied to the microphone generated signals to convert them to multi - channel surround . this aim is achieved through a method to generate multiple output audio channels from two microphone generated audio channels , in which the number of output channels is equal or higher than two , this method comprising the steps of : determine directions of sound components related to the microphone characteristics determine compensation gains of sound components related to the microphone characteristics generating the output audio channels , y 1 , . . . , ym , by using the microphone generated audio channels , x 1 , x 2 , directions , and compensation gains