Surround sound recording is a tedious task requiring the use of many microphones. The invention aims at enabling the use of two-channel microphones (or stereo microphones) for multi-channel surround recording. A conventional stereo microphone, or a two-channel microphone specifically optimized for use with the proposed algorithm, is used to generate two signals. A post-processor is applied to the microphone generated signals to convert them to multi-channel surround.This aim is achieved through a method to generate multiple output audio channels (y1, . . . , yM) from two microphone generated audio channels (x1, x2), in which the number of output channels is equal or higher than two, this method comprising the steps of: determine directions of sound components related to the microphone characteristics determine compensation gains of sound components related to the microphone characteristics generating the output audio channels, y1, . . . , yM, by using the microphone generated audio channels, x1, x2, directions, and compensation gains.