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Head-related impulse responses (HRIRs) are subject-dependent and direction-dependent filters used in spatial audio synthesis. They describe the scattering response of the head, torso, and pinnae of the subject. We propose a structural factorization of the HRIRs into a product of non-negative and Toeplitz matrices; the factorization is based on a novel extension of a non-negative matrix factorization algorithm. As a result, the HRIR becomes expressible as a convolution between aarXiv:1502.03162v1 fatcat:wszzbprb5bgv7cbjwyo65k5l2q