computer software for expanding an audio image generated by a pair of speakers for use in the entertainment field; computer hardware, namely, diskettes, floppy disks, hard disks, magnetic tape, CD ROM discs, mini-discs, optical storage discs, solid state cartridges; audio recordings and audio-visual recordings stored on magnetic tape or optical storage discs containing entertainment material; audio hardware, namely, compact discs, mini-discs, laserdiscs, cassette tapes, digital audio tapes, computer discs and CD ROM discs, video discs, analog or digital video cassette tapes for professional or home use, and motion picture film for use in theaters