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Crosstalk needs to be taken into consideration, but with reasonable controls it can be made insignificant. Interaural attenuation can vary between less than 40 dB to over 60 dB depending on frequency, the type of headphone, and how well it is coupled to the head. If you have 40 dB of interaural attenuation and present the sounds at less than 40 dB SL ...



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