A device (1) for converting a first number (M) of input audio channels into a second, larger number (N) of output audio channels comprises: decorrelation units (3) for decomposing the input audio channels into a set of decorrelated auxiliary channels, at least one upmix unit (4) for combining the decorrelated auxiliary channels into the output audio channels, and at least one pre-processing unit (2) for pre-processing the input audio channels and feeding the pre-processed input audio channels to the decorrelation units (3). The pre-processing unit (2) and the upmix unit (4) are preferably controlled by audio parameters.
