A device (100) for processing audio data (101), wherein the device (100) comprises a summation unit (102) adapted to receive a number of audio input signals for generating a summation signal, a filter unit (103) adapted to filter said summation signal dependent on filter coefficient, (SF1, SF2) resulting in at least two audio output signals (OS1, OS2), a parameter conversion unit (104) adapted to receive, on the one hand, position information, which is representative of spatial positions of sound sources of said audio input signals, and, on the other hand, spectral power information which is representative of a spectral power of said audio input signals, wherein the parameter conversion unit is adapted to generate said filter coefficients (SF1, SF2) on the basis of the position information and the spectral power information, and wherein the parameter conversion unit (104) is additionally adapted to receive transfer function parameters and generate said filter coefficients in dependence on said transfer function parameters.