system can be used. This means: evaluation of interaural time differences (interaural phase differences) for lower frequencies and evaluation of interaural level differences for higher frequencies. The evaluation of interaural phase differences is useful, as long as it gives unambiguous results. This is the case, as long as ear distance is smaller than half the length (maximal one wavelength) of the sound waves. For animals with a larger head than humans the evaluation range for interaural phase differences is shifted towards lower frequencies, for animals with a smaller head, this range is shifted towards higher frequencies. The lowest frequency which can be localized depends on the ear distance. Animals with a greater ear distance can localize lower frequencies than humans can. For animals with a smaller ear distance the lowest localizable frequency is higher than for humans. If the ears are located at the side of the head, interaural level differences appear for higher frequencies and can be evaluated for localization tasks. For animals with ears at the top of the head, no shadowing by the head will appear and therefore there will be much less interaural level differences, which could be evaluated. Many of these animals can move their ears, and these ear movements can be used as a lateral localization cue. Odontocetes Dolphins (and other odontocetes) rely on echolocation to aid in detecting, identifying, localizing, and capturing prey. Dolphin sonar signals are well suited for localizing multiple, small targets in a three-dimensional aquatic environment by utilizing highly directional (3 dB beamwidth of about 10 deg), broadband (3 dB bandwidth typically of about 40 kHz; peak frequencies between 40 kHz and 120 kHz), short duration clicks (about 40 μs). Dolphins can localize sounds both passively and actively (echolocation) with a resolution of about 1 deg. Cross-modal matching (between vision and echolocation) suggests dolphins perceive the spatial structure of complex objects interrogated through echolocation, a feat that likely requires spatially resolving individual object features and integration into a holistic representation of object shape. Although dolphins are sensitive to small, binaural intensity and time differences, mounting evidence suggests dolphins employ position-dependent spectral cues derived from well-developed head-related transfer functions, for sound localization in both the horizontal and vertical planes. A very small temporal integration time (264 μs) allows localization of multiple targets at varying distances. Localization adaptations include pronounced asymmetry of the skull, nasal sacks, and specialized lipid structures in the