diff --git a/crates/voltex_audio/Cargo.toml b/crates/voltex_audio/Cargo.toml
index e1ac68f..f325f47 100644
--- a/crates/voltex_audio/Cargo.toml
+++ b/crates/voltex_audio/Cargo.toml
@@ -4,3 +4,4 @@ version = "0.1.0"
 edition = "2021"
 
 [dependencies]
+voltex_math.workspace = true
diff --git a/crates/voltex_audio/src/lib.rs b/crates/voltex_audio/src/lib.rs
index bec1344..119034f 100644
--- a/crates/voltex_audio/src/lib.rs
+++ b/crates/voltex_audio/src/lib.rs
@@ -4,8 +4,10 @@ pub mod mixing;
 #[cfg(target_os = "windows")]
 pub mod wasapi;
 pub mod audio_system;
+pub mod spatial;
 
 pub use audio_clip::AudioClip;
 pub use wav::{parse_wav, generate_wav_bytes};
 pub use mixing::{PlayingSound, mix_sounds};
 pub use audio_system::AudioSystem;
+pub use spatial::{Listener, SpatialParams, distance_attenuation, stereo_pan, compute_spatial_gains};
diff --git a/crates/voltex_audio/src/spatial.rs b/crates/voltex_audio/src/spatial.rs
new file mode 100644
index 0000000..38a9d1a
--- /dev/null
+++ b/crates/voltex_audio/src/spatial.rs
@@ -0,0 +1,162 @@
+use voltex_math::Vec3;
+use std::f32::consts::PI;
+
+/// Represents the listener in 3D space.
+#[derive(Debug, Clone)]
+pub struct Listener {
+    pub position: Vec3,
+    pub forward: Vec3,
+    pub right: Vec3,
+}
+
+impl Default for Listener {
+    fn default() -> Self {
+        Self {
+            position: Vec3::ZERO,
+            forward: Vec3::new(0.0, 0.0, -1.0),
+            right: Vec3::X,
+        }
+    }
+}
+
+/// Parameters for a 3D audio emitter.
+#[derive(Debug, Clone)]
+pub struct SpatialParams {
+    pub position: Vec3,
+    pub min_distance: f32,
+    pub max_distance: f32,
+}
+
+impl SpatialParams {
+    /// Create with explicit parameters.
+    pub fn new(position: Vec3, min_distance: f32, max_distance: f32) -> Self {
+        Self { position, min_distance, max_distance }
+    }
+
+    /// Create at a position with default distances (1.0 min, 100.0 max).
+    pub fn at(position: Vec3) -> Self {
+        Self { position, min_distance: 1.0, max_distance: 100.0 }
+    }
+}
+
+/// Inverse-distance attenuation model.
+/// Returns 1.0 when distance <= min_dist, 0.0 when distance >= max_dist,
+/// otherwise min_dist / distance clamped to [0, 1].
+pub fn distance_attenuation(distance: f32, min_dist: f32, max_dist: f32) -> f32 {
+    if distance <= min_dist {
+        1.0
+    } else if distance >= max_dist {
+        0.0
+    } else {
+        (min_dist / distance).clamp(0.0, 1.0)
+    }
+}
+
+/// Equal-power stereo panning based on listener orientation and emitter position.
+/// Returns (left_gain, right_gain).
+/// If the emitter is at the same position as the listener, returns (1.0, 1.0).
+pub fn stereo_pan(listener: &Listener, emitter_pos: Vec3) -> (f32, f32) {
+    let diff = emitter_pos - listener.position;
+    let distance = diff.length();
+    const EPSILON: f32 = 1e-6;
+    if distance < EPSILON {
+        return (1.0, 1.0);
+    }
+    let direction = diff * (1.0 / distance);
+    let pan = direction.dot(listener.right).clamp(-1.0, 1.0);
+    // Map pan [-1, 1] to angle [0, PI/2] via angle = pan * PI/4 + PI/4
+    let angle = pan * (PI / 4.0) + (PI / 4.0);
+    let left = angle.cos();
+    let right = angle.sin();
+    (left, right)
+}
+
+/// Convenience function combining distance attenuation and stereo panning.
+/// Returns (attenuation, left_gain, right_gain).
+pub fn compute_spatial_gains(listener: &Listener, spatial: &SpatialParams) -> (f32, f32, f32) {
+    let diff = spatial.position - listener.position;
+    let distance = diff.length();
+    let attenuation = distance_attenuation(distance, spatial.min_distance, spatial.max_distance);
+    let (left, right) = stereo_pan(listener, spatial.position);
+    (attenuation, left, right)
+}
+
+#[cfg(test)]
+mod tests {
+    use super::*;
+    use voltex_math::Vec3;
+
+    #[test]
+    fn attenuation_at_min() {
+        // distance <= min_distance should return 1.0
+        assert_eq!(distance_attenuation(0.5, 1.0, 10.0), 1.0);
+        assert_eq!(distance_attenuation(1.0, 1.0, 10.0), 1.0);
+    }
+
+    #[test]
+    fn attenuation_at_max() {
+        // distance >= max_distance should return 0.0
+        assert_eq!(distance_attenuation(10.0, 1.0, 10.0), 0.0);
+        assert_eq!(distance_attenuation(50.0, 1.0, 10.0), 0.0);
+    }
+
+    #[test]
+    fn attenuation_between() {
+        // inverse: min_dist / distance
+        let result = distance_attenuation(5.0, 1.0, 10.0);
+        let expected = 1.0_f32 / 5.0_f32;
+        assert!((result - expected).abs() < 1e-6, "expected {expected}, got {result}");
+    }
+
+    #[test]
+    fn pan_right() {
+        // Emitter to the right (+X) should give right > left
+        let listener = Listener::default();
+        let emitter = Vec3::new(10.0, 0.0, 0.0);
+        let (left, right) = stereo_pan(&listener, emitter);
+        assert!(right > left, "expected right > left for +X emitter, got left={left}, right={right}");
+    }
+
+    #[test]
+    fn pan_left() {
+        // Emitter to the left (-X) should give left > right
+        let listener = Listener::default();
+        let emitter = Vec3::new(-10.0, 0.0, 0.0);
+        let (left, right) = stereo_pan(&listener, emitter);
+        assert!(left > right, "expected left > right for -X emitter, got left={left}, right={right}");
+    }
+
+    #[test]
+    fn pan_front() {
+        // Emitter directly in front (-Z) should give roughly equal gains
+        let listener = Listener::default();
+        let emitter = Vec3::new(0.0, 0.0, -10.0);
+        let (left, right) = stereo_pan(&listener, emitter);
+        assert!((left - right).abs() < 0.01, "expected roughly equal for front emitter, got left={left}, right={right}");
+    }
+
+    #[test]
+    fn pan_same_position() {
+        // Same position as listener should return (1.0, 1.0)
+        let listener = Listener::default();
+        let emitter = Vec3::ZERO;
+        let (left, right) = stereo_pan(&listener, emitter);
+        assert_eq!((left, right), (1.0, 1.0));
+    }
+
+    #[test]
+    fn compute_spatial_gains_combines_both() {
+        let listener = Listener::default();
+        // Emitter at (5, 0, 0) with min=1, max=10
+        let spatial = SpatialParams::new(Vec3::new(5.0, 0.0, 0.0), 1.0, 10.0);
+        let (attenuation, left, right) = compute_spatial_gains(&listener, &spatial);
+
+        // Check attenuation: distance=5, min=1, max=10 → 1/5 = 0.2
+        let expected_atten = 1.0_f32 / 5.0_f32;
+        assert!((attenuation - expected_atten).abs() < 1e-6,
+            "attenuation mismatch: expected {expected_atten}, got {attenuation}");
+
+        // Emitter is to the right, so right > left
+        assert!(right > left, "expected right > left, got left={left}, right={right}");
+    }
+}