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Naturespace is an audiophile's dream. Along with relaxing sounds of nature, if you're listening through a pair of good earbuds, you can position where in space various facets of soundscapes are located. In other words, you can make a bird sound like it's to your left or right, or maybe even behind you. This is all achieved by a simple, intuitive interface. If you're looking for the utmost in realism to accompany your relaxation, this is it!
App Store Link: Naturespace (Free + optional in-app purchases)