A method and apparatus useful in both the recording and playback of audio recordings for correcting the effects of acoustic distortion introduced by the room in which the recording is made and/or played. An acoustic test impulse is generated and the response observed to establish the acoustic properties of the room. The response is sampled and used to generate an equalizing function which may be stored and convoluted with the audio signals being recorded or played to substantially eliminate the distortion. In an alternative embodiment the corrected signals may be further convoluted with a function representing the acoustic properties of a different room environment.