Read this: BBC - Research and Development: Elbow in 3D Sound
Summary: As part of the BBC Audio Research Partnership, that was launched earlier in the summer, we are looking at potential next generation audio formats. If you want some more detailed information about what weve done, you can read this paper of ours, which is available from the AES. I think the headline from the paper was that first-order ambisonics is not as good as traditional channel-based audio, like 5.1 surround, for what can be considered point sources, but it does work very well for reverberation and diffuse sounds. - bbc.co.uk
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