Test persons having their heads held in a fixed position were stimulated simultaneously from the front and the rear with identical broad‐band (music and noise) signals. Between the front and rear signal, a time delay of maximum ±880 μsec could be set. It was found that the direction of the sound sensation coincided with the angle of incidence of the first wavefront for delay times greater than about ±550 μsec. For smaller delay times, however, the direction of the sound sensation depends on the spectrum of the ear signals and can be predicted by applying the concept of directional bands.