3D audio is when advanced processing adjusts audio in the headset to simulate how the human ear normally hears and registers sounds in space. The 3D Audio feature makes it seem as though different audio sources are coming from different direction.  This feature makes it much easier to focus on and understand one particular source from many. 3-D Audio is useful when multiple audio sources are present. 3D audio processing creates the illusion that each audio source is coming from a unique location or seat position. Because this feature uses different signals for left and right channels, it requires wiring for stereo intercom and stereo headsets. If 3D audio is activated when mono headsets are in use, the listener will still hear all audio sources; however, there is no benefit from location separation.