Virtual audio simulators usually incorporate HRTF filtering and headphone playback. The most important parameters for simulation include accuracy and spatial resolution of the applied HRTFs, setting the individual parameters (customization) and further signals processing algorithms in order to equalize the headphone or tracking head movements. This paper presents a custom built MATLAB-based virtual audio environment for listening tests using various dummy-head HRTFs, ITD setting methods, headphone equalization etc. Furthermore, first results from a listening test for comparison of HRTFs recorded with a manikin wearing hair or glasses are also presented.