Based on the anthropometric data of Korea male adults, a head and torso simulator(HATS) is constructed to measure its head related transfer functions (HRTFs) which can be used for three dimensional (3-D) sound localization. The HRTFs binaural impulse responses, are measured in an anechoic chamber using a burst maximum length sequence (MLS) signal of 65,535 samples and 32,768 samples acquisition at the sampling rate of 75.47kHz. Also measured are the impulse responses of a driving loudspeaker and some headphones for sound reproduction to get the exact HRTF of the HATS-alone. Through a post-processing procedure, the impulse-version HRTFs at the sampling frequency of 44.1 kHz, which have filter lengths of 512 points, are finally obtained. As an application of the measured HRTFs, a 3-D sound processor for headphone reproduction has been developed. The signal intervals to be processed can be selected and each interval is manipulated to have its diretionality and distance information by using corresponding HRTF and energy control.