What is the best virtual surround sound software?

I've always thought it was made by SoundBlaster but wanted to make sure before buying any.

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Best Virtual surround Sound Software

The best virtual surround software are Razer Surround and Dolby virtual speaker.

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Best and free virtual surround sound software

I am using media player morpher, it's free and can create virtual surround sound without having to buy a costly system.
If you have the money, other software are good, but to me, this is the one.

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