Though several approaches in sound processing are denoted as 3D audio very few of them generate high quality 3D audio information which allows listeners to exactly locate sound sources in three dimensional space. We present an approach to enhance sound by high quality 3D audio information through acoustic ray tracing where 3D audio is o ine processed with digital lters of a head-related transfer function. The basic approach computes a xed sound source for xed listener. This approach is extended to generate 3D audio for moving listeners in interactive environments.