The document discusses spatial audio and its role in virtual reality. Spatial audio uses techniques like microphone arrays and head-related transfer functions to simulate the way humans perceive sound spatially. This allows sounds to be positioned in 3D space. In VR, spatial audio is important as it provides audio cues that guide user attention and improve immersion. Without it, the illusion of presence in a virtual world breaks down. The document outlines the history and technology behind spatial audio, as well as applications in VR, AR, and hearing devices. It argues spatial audio will be increasingly important with future VR and AR applications.