Abstract-Developments in immersive audio technologies have been evolving in two directions: physicallymotivated and perceptually-motivated systems. Physically motivated techniques aim to reproduce a physically accurate approximation of desired sound fields by employing a very high equipment load and sophisticated computationally intensive algorithms. Perceptually-motivated techniques, on the other hand, aim to render only the perceptually relevant aspects of the sound scene by means of modest computational and equipment load. This article presents an overview of perceptually motivated techniques, with a focus on multichannel audio recording and reproduction, audio source and reflection culling, and artificial reverberators.