A method is proposed to encode the acoustic scattering of objects for virtual acoustic applications through a multiple-input and multiple-output framework. The scattering is encoded as a matrix in the spherical harmonic domain, and can be re-used and manipulated (rotated, scaled and translated) to synthesize various sound scenes. The proposed method is applied and validated using Boundary Element Method simulations which shows accurate results between references and synthesis. The method is compatible with existing frameworks such as Ambisonics and image source methods.

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