Apparatus, method or computer program for processing a sound field representation in a spatial transform domain

An apparatus for processing a sound field representation related to a defined reference point or a defined listening orientation for the sound field representation, comprises: a sound field processor for processing the sound field representation using a deviation of a target listening position from the defined reference point or of a target listening orientation from the defined listening orientation, so that a processed sound field description is obtained, wherein the processed sound field description, when rendered, provides an impression of the sound field representation at the target listening position being different from the defined reference point or for the target listening orientation being different from the defined listening orientation, or for processing the sound field representation using a spatial filter so that the processed sound field description is obtained, wherein the processed sound field description, when rendered, provides an impression of a spatially filtered sound field description, wherein the sound field processor (1000) is configured to process the sound field representation so that the deviation or the spatial filter (1030) is applied in a spatial transform domain having associated therewith a forward transform rule (1021) and a backward transform rule (1051).