By the Helmholtz reciprocity principle, the head-related transfer function (HRTF) is equivalent to an acoustic field created by a transmitter placed at the ear location. Therefore, it can be represented as a spherical harmonics spectrum - a weighted sum of spherical harmonics. Such representations are useful in theoretical and computational analysis. Many different (often severely undersampled) grids are used for HRTF measurement, making the spectral reconstruction difficult. In this paper, two methods of obtaining the spectrum are presented and analyzed both on synthetic (ground-truth data available) and real HRTF measurements.
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Zotkin et al. (2009) studied this question.
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