I've been using this one for foobar2000 since I can remember - http://www.naivesoftware.com/software.html http://www.naivesoftware.com/software.html. It's also

I've been using this one for foobar2000 since I can remember - http://www.naivesoftware.com/software.html http://www.naivesoftware.com/software.html. It's also subtle but effective. The qualitative difference is that it sounds, for example, like the band is playing in front of you, not that you have two speakers stuck to the sides of your head.