In the AV system, stereophonic system has been studied to produce a realistic sound effect. The width of stereo AV system speakers is narrow, to have the spatial impression of sound effect, widening the sound image is necessary. The direction of sound image depends on the phase delay and the sound pressure level difference between two channels. In this paper, we analyze the relationship between the phase delay and the direction of the sound image relating to the frequency of sound source. Also we experimented to directionally localize the sound image of the pure tone with shifting phases and controling sound pressure love between two channels when the sound is reproduced by two speakers to make a spatial impression of sound effect.