Abstract: Controlling Sound image’s distance is one of key techniques on three dimensional audio visual systems. In view of fixed sound image of existed surrounding system and circle structure of loudspeakers’ layout, we proposed a method to control sound image’s distance using two-dimensional filter in linear loudspeakers array. According to the principle of sound’s propagation, firstly, time delay which is corresponding to wave front at directions of radiation is adjusted to change radius of wave front.. The change of wave front’s radius denotes as the change of sound image’s position, namely virtual sound image. The time delay acts as the group delay of two dimensional FIR filter which has linear phase. In consideration of wideband characteristic of signal, the amplitude-frequency characteristics which have wedge-shaped transition are designed in two dimensional FIR filter and beams are formed in desired beam width. The approach to designing two dimensional filter and simulations are provided in the end of paper. Results demonstrated that the change of sound image is realized in linear loudspeakers array by designing two-dimensional FIR filter. Method we proposed can control distance of sound image and promote immersive feeling, and the linear structure composed of loudspeakers is easier to incorporate into audio visual system than surrounding system.