This is a dedicated spatial audio mode that expands the soundstage. It is often compared to Dolby Atmos for Headphones, but it is free (if your chip supports it).
The search for leads many users down a frustrating path of driver conflicts and questionable websites. However, if you own a headset or motherboard powered by a genuine C-Media chip (check your device manager for "C-Media" before you proceed), then this software is essential. xear audio center download
If you simply want advanced audio control (EQ, surround, etc.) on any PC: This is a dedicated spatial audio mode that
If you have an older or unbranded USB sound card, sites like DriversCloud often host the necessary Xear 3D 7.1.zip files. xear audio center download