There are an increasing number of binaural systems embedded with head-related transfer functions (HRTFs), so listeners can experience virtual environments via conventional stereo loudspeakers or head- phones. As HRTFs vary from person to person, it is difficult to select appropriated HRTFs from already existing databases for users. Once the HRTFs in a binaural audio device hardly match the real ones of the users, poor localization happens especially on the cone of confusion. The most accurate way to obtain personalized HRTFs might be doing practical measurements. It is, however, expensive and time consuming. Modifying non-individualized HRTFs may be an effort-saving way, though the modifications are always accompanied by undesired audio distortion. This paper proposes a flexible HRTF adjustment system for users to define their own HRTFs. Also, the system can keep sounds from suffering intolerable distortion based on an objective measurement tool for evaluating the quality of processed audio.

The MDCT and IntMDCT Algorithm is widely utilized is Audio coding. By lifting scheme or rounding operation IntegerMDCT is evolved from Modified Discrete Cosine Transform. This method acquire the properties of MDCT and contribute excelling invertiblity and good spectral mean .In this paper we discuss about the audio codec like AAC and FLAC using MDCT and Integer MDCT algorithm and to find which algorithm shows better Compression Ratio(CR).The confines of this task is to hybriding lossy and lossless audio codec with diminished bit rate but with finer sound quality. Certainly the quality of the audio is figure out by Subjective and Objective testing which is in terms of MOS (Mean opinion square), ABx and some of the hearing aid testing methodology like PEAQ(Perceptual Evaluation Audio Quality) and ODG(Objective Difference Grade)is followed. Execution measure, that is Compression Ratio(CR) and Sound Pressure Level (SPL) is approximated.