SRS Labs : Multi Dimensional Audio : MDA: The basic concept of Multi-Dimensional Audio, or MDA, is to represent sound sources as objects in space just as they are in the real world, without regard to the number of channels or speaker locations. Once this level of abstraction is reached, a wealth of opportunities become available to greatly enhance every aspect of the audio ecosystem. MDA and its advantageous effects on audio content creation, distribution and consumption is the subject of this paper.