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In order to immerse the listener in a virtual or remote environment with such devices, it is essential to generate realistic and accurate binaural signals. This is challenging, especially since the microphone arrays mounted on these devices are typically composed of an arbitrarily-arranged small number of microphones, which impedes the use of standard audio formats like Ambisonics, and provides limited spatial resolution. The binaural signal matching (BSM) method was developed recently to overcome these challenges. While it produced binaural signals with low error using relatively simple arrays, its performance degraded significantly when head rotation was introduced. This paper aims to develop the BSM method further and overcome its limitations. For this purpose, the method is first analyzed in detail, and a design framework that guarantees accurate binaural reproduction for relatively complex acoustic environments is presented. Next, it is shown that the BSM accuracy may significantly degrade at high frequencies, and thus, a perceptually motivated extension to the method is proposed, based on a magnitude least-squares (MagLS) formulation. These insights and developments are then analyzed with the help of an extensive simulation study of a simple six-microphone semi-circular array. It is further shown that the BSM-MagLS method can be very useful in compensating for head rotations with this array. Finally, a listening experiment is conducted with a four-microphone array on a pair of glasses in a reverberant speech environment and including head rotations, where it is shown that BSM-MagLS can indeed produce binaural signals with a high perceived quality.<\/jats:p>","DOI":"10.1186\/s13636-025-00402-9","type":"journal-article","created":{"date-parts":[[2025,3,10]],"date-time":"2025-03-10T06:09:11Z","timestamp":1741586951000},"update-policy":"https:\/\/doi.org\/10.1007\/springer_crossmark_policy","source":"Crossref","is-referenced-by-count":5,"title":["Design and analysis of binaural signal matching with arbitrary microphone arrays and listener head rotations"],"prefix":"10.1186","volume":"2025","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-3124-8055","authenticated-orcid":false,"given":"Lior","family":"Madmoni","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Zamir","family":"Ben-Hur","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Jacob","family":"Donley","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Vladimir","family":"Tourbabin","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Boaz","family":"Rafaely","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"297","published-online":{"date-parts":[[2025,3,10]]},"reference":[{"key":"402_CR1","doi-asserted-by":"publisher","first-page":"47","DOI":"10.1051\/aacus\/2022040","volume":"6","author":"B Rafaely","year":"2022","unstructured":"B. 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