Audio windowing is a front-end, or user interface, to an audio system with a real-time spatial sound back end. Complementing directionalization by a digital signal processor (DSP), gain adjustment is used to control the volume of the various mixels ({sound} mixing elements). Virtual gain can be synthesized from components derived from collective iconic size, mutual distance, orientation and directivity, and selectively enabled according to room-wise partitioning of sources across sinks. This paper describes a derivation of virtual gain, and outlines the deployment of these expressions in an audio windowing system.