If you need for game reasons, I would advise to inspect the code of OpenAL soft which has lots of interesting concepts implemented and also to read the document

If you need for game reasons, I would advise to inspect the code of OpenAL soft which has lots of interesting concepts implemented and also to read the documentation on Steam Audio - this one is also open source too, so you can take a look on valve's implementation here: https://github.com/ValveSoftware/steam-audio https://github.com/ValveSoftware/steam-audio I would at least take a look on how HRTF works as you need to account how humans experience sounds too when simulating audio things.