Binaural sound reproduction is most commonly made with headphones, although little research has been dedicated towards evaluating the sound of binaural for headphones reproduced on loudspeakers, which is the purpose of this thesis. An experimental quantitative method was designed in order to measure the objective effect of binaural processing both on headphones and loudspeakers so that they could be compared. Sine sweeps covering the entire audible frequency spectrum were processed with an ambisonics spatializer at different azimuth and distance parameters and then downmixed to binaural. The same source signal was also panned with a traditional equal-power panning law. Both was played back through headphones and loudspeakers then recorded with a dummy head. The recordings were deconvolved into graphs displaying their frequency responses. The results show that binaural sound produce different spectral distortion depending on the panning position on both headphones and loudspeakers, although additional subjective evaluation such as listening tests are required to determine the actual usefulness of binaural sound through loudspeakers.