Concert Viewing Headphones, which are equipped with a projector, an inclination sensor, and a distance sensor for zoom control, have been developed. These headphones enable a user to view and listen selectively to specific performers in a group performance recorded on film, and they have both image and sound processing functions. The image processing extracts a portion of the image indicated by the user and projects it free of distortion on the front and side walls. The sound processing generates virtual microphones that allow a listener to focus on select performers even in the absence of individual, physical microphones. Categories and Subject Descriptors D.3.2 [Sound and Image processing]: Miscellaneous;