Unity natively supports Audio Spatializers for virtual reality (VR) projects. Audio Spatializers change the way audio is transmitted from an audio source into the surrounding space: the plugin takes the source and regulates the gains of the left and right ear contributions based on the distance and angle between the AudioListener and the AudioSource.
Enable these plugins through the Audio Settings Window (menu: Edit > Project Settings > Audio) using the Spatializer Plugin dropdown. The native plugins can be used with or without VR mode enabled.
The spatializer plugins only work on the platforms that a VR device is supported on. If a device is not supported for a build target, Unity displays a warning that the plugin will not be included in the built application.
Every plugin works in the Editor for testing purposes.
Natively included Spatializer plugins: