AudioGS: Spectrogram-Based Audio Gaussian Splatting for Sound Field Reconstruction

Spatial audio is fundamental to immersive virtual experiences, yet synthesizing high-fidelity binaural audio from sparse observations remains a significant challenge. Existing methods typically rely on implicit neural representations conditioned on visual priors, which often struggle to capture fine-grained acoustic structures. Inspired by 3D Gaussian Splatting (3DGS), we introduce AudioGS, a novel visual-free framework that explicitly encodes the sound field as a set of Audio Gaussians based on spectrograms. AudioGS associates each time-frequency bin with an Audio Gaussian equipped with dual Spherical Harmonic (SH) coefficients and a decay coefficient. For a target pose, we render binaural audio by evaluating the SH field to capture directionality, incorporating geometry-guided distance attenuation and phase correction, and reconstructing the waveform. Experiments on the Replay-NVAS dataset demonstrate that AudioGS successfully captures complex spatial cues and outperforms state-of-the-art visual-dependent baselines. Specifically, AudioGS reduces the magnitude reconstruction error (MAG) by over 14% and reduces the perceptual quality metric (DPAM) by approximately 25% compared to the best performing visual-guided method.