In this paper, we reconstruct an algorithm of sound image control for real-time processing and implement a real-time system using digital signal processing board based on TMS320C40. The performance of real-time sound image control system was evaluated by a listening test. The results of the test showed that localized sound image can be perceived by headphone and speaker, and result of test by headphone was better than that of speaker. In the results of test of elevation perception, result of perception between left and right were better than those for differentiating between front and back, and the moving sound image was better than the fixed sound image.