| CPC H04S 5/02 (2013.01) [H04R 5/027 (2013.01); H04R 5/04 (2013.01); H04S 2420/11 (2013.01)] | 7 Claims |

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1. A non-transitory computer readable medium, storing a software causing a processor to execute a process comprising:
converting A format signals from four or more microphone elements applicable to ambisonics to B format signals W, X, Y, and Z;
distinguishing a direction of a specific sound source from a plurality of directions contained within a peripheral 360° of the microphone elements based on at least the B format signals W, X, and Y; and
generating and outputting an audio signal corresponding to the direction of the specific sound source based on at least the B format signals W, X, and Y.
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