Under the bonnet of the beast is a technology dubbed Head-Related Transfer Function (HRTF), which the outfit claims adds true 3D spatialisation to the headset. HRTFs simulate the changes that happen to a sound when you move your head.

Data is gathered for hundreds of points around the wearer’s head, and the software smooths out the audio between them to make sound more natural. It is nothing new, HRTFs have been around for decades, but Oculus has added an increased precision by bringing in head-tracking.

Oculus VR says HRTF will be supported in the upcoming Oculus Audio SDK, so developers will be able to experiment with it soon.

Sound you will hear the bullets whiz over your head or the person coughing behind you at a live concert.