**7. Conclusions**

This chapter presented a detailed description of the Bilateral Ambisonics reproduction method. The method incorporates a pre-processed ear-aligned HRTF, which provides an efficient representation of the HRTF in the SH domain, with bilateral representation of the Ambisonics signals. The method was shown to improve the accuracy of low-order binaural reproduction in comparison to Basic Ambisonics reproduction in terms of reduced errors in the binaural signals, as well as more accurate ITD and ILD. The two main limitations of this method are the requirement for two Ambisonics signals at the positions of the ears, and the difficulty of incorporating head-tracking. The latter has been addressed in this chapter by presenting a method to incorporate head-tracking in post-processing. Ways should be sought to mitigate the requirement for two different Ambisonics signals, for example by transforming a Basic Ambisonics signal into a Bilateral Ambisonics signal.
