A discrete-time audio precompensation filter is designed based on a linear model that describes the dynamic response of a sound generating system at p>1 listening positions. The filter construction is based on providing information representative of n non-minimum phase zeros {Zi} that are outside of the stability region |z|=1 in the complex frequency domain. A causal Finite Impulse Response (FIR) filter, of user-specified degree d, having coefficients corresponding to a causal part of a delayed non-causal impulse response is determined based on the information representative of n non minimum phase zeros. The resulting precompensation filter is determined as the product of at least two scalar dynamic systems, represented by an inverse of a characteristic scalar magnitude response in the frequency domain representing the power gains at the listening positions, and the causal FIR filter designed to approximately invert only non-minimum phase zeros that are safely inverted.