<![CDATA[Market  demands  on a more impressive entertainment media have motivated for delivery of three dimensional  (3D) audio content to  home consumers  through Ultra  High  Definition  TV  (UHDTV), the next generation of TV broadcasting, where spatial  audio  coding plays  fundamental role. This paper reviews fundamental concept on spatial audio coding which includes technology, standard, and application. Basic principle of object-based audio reproduction system  will also be elaborated, compared  to  the  traditional channel-based system, to provide good understanding on this popular interactive audio reproduction system which gives end users flexibility to render  their  own preferred  audio composition.Keywords : spatial audio, audio coding, multi-channel audio signals, MPEG standard, object-based audio]]>
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