elevation 

The elevation and pan elements allow placing of sound in a 3-D space relative to the listener. Both are expressed in degrees ranging from -180 to 180. For elevation, 0 is level with the listener, 90 is directly above, and -90 is directly below.

Element Information

Model

Source 

<xs:element name="elevation" type="rotation-degrees" minOccurs="0">
  <xs:annotation>
    <xs:documentation>The elevation and pan elements allow placing of sound in a 3-D space relative to the listener. Both are expressed in degrees ranging from -180 to 180. For elevation, 0 is level with the listener, 90 is directly above, and -90 is directly below.</xs:documentation>
  </xs:annotation>
</xs:element>

Sample