In recent years, it has become common use to distinguish between localization and lateralization, i.e., in the first case, we hear the sound as “out there” [outside‐head localization (OHL)], and in the second as inside the head [inside‐head localization (IHL)]. This paper deals with the assumption of a basic difference between OHL when listening to sound coming from an external source and IHL which, as generally reported, occurs when listening to sounds coming through earphones. Results of two experiments give evidence that OHL also occurs when the signals at both ears simulate an external source sufficiently alike, although these sound events are conveyed by earphones. These results prove that the question of whether OHL or IHL occurs does not depend on any kind of electroacoustic transmission.

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