The invention relates to a method and device for processing sound data comprising determining a listener position; determining a virtual sound source position; receiving sound data; processing the sound data for reproduction by at least one speaker to let the listener perceive the processed sound data reproduced by the speaker to originate from the virtual sound position. This provides the listener with a realistic experience of sound by the speaker. Implementation of the invention allows sound data to be provided also in a dynamic environment, where positions of the listener, the virtual sound source or both can change. For example, sound data may be reproduced by a mobile device by means of headphones to a moving listener, where the virtual sound source is a shop. As the listener moves, the sound data is processed such that when reproduced via the headphones, it is perceived as to originate from the shop.