I heard this one in Adam Curry’s Daily Source Code #745, it is truly amazing, thanks for sharing dude!
Make sure you are listening to this with your earbuds in, headphones on, or as Adam said; the car will work too with the volume up and your eyes closed! 😉
Ready? Click on this link: The Virtual Barbershop
How’s that for a theater of the mind, eh?
More can be found via the Binaural recording Wikipedia page.