(1) An umbrella term for surround sound systems that add a height channel.  Also called "virtual surround sound" and "Immersive Sound," sound cards may use signal processing to simulate a 3D audio experience in headphones.  See 
OpenAL and 
Auro-3D.
(2) (3D Audio)  An MPEG-H standard for surround sound recording and playback.  3D Audio supports a mix of channel-based audio, object-based audio and Higher Order Ambisonics (HOA) with up to 64 speaker channels.  See 
surround sound and 
MPEG-H.