By the Helmholtz reciprocity principle, the head-related transfer function (HRTF) is equivalent to an acoustic field created by a transmitter placed at the ear location. Therefore, it can be rep- resented as a spherical harmonics spectrum – a weighted sum of spherical harmonics. Such representations are useful in theoret- ical and computational analysis. Many different (often severely undersampled) grids are used for HRTF measurement, making the spectral reconstruction difficult. In this paper, two methods of ob- taining the spectrum are presented and analyzed both on synthetic (ground-truth data available) and real HRTF measurements.
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